Contents
- 1 Citation, commencement and application
- 2 Amendments to the Charities Accounts (Scotland) Regulations 2006
- 3 Amendments to the Charities Accounts (Scotland) Regulations 2006
- 4 Amendments to the Charities Accounts (Scotland) Regulations 2006
- 5 Revocation of the Charities Accounts (Scotland) Amendment Regulations 2014
1Citation, commencement and application#
(1)These Regulations may be cited as the Charities Accounts (Scotland) Amendment (No. 2) Regulations 2014 and come into force on 1st January 2015.
(2)These Regulations do not apply to any accounts covering a financial year which begins before 1st January 2015.
2Amendments to the Charities Accounts (Scotland) Regulations 2006#
The Charities Accounts (Scotland) Regulations 2006 are amended as follows.
3Amendments to the Charities Accounts (Scotland) Regulations 2006#
In regulation 1(2) (interpretation) for the definition of “the SORP”, after “means” to the end of this definition substitute—“either—a the Statement of Recommended Practice entitled “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE)” published by the Chartered Institute of Public Finance and Accountancy, London, in 2014; orb the Statement of Recommended Practice entitled “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)”, published by the Chartered Institute of Public Finance and Accountancy, London, in 2014;”
4Amendments to the Charities Accounts (Scotland) Regulations 2006#
In regulation 14(3) (special case charities), for sub-paragraphs (a) and (b) substitute—“a the Statement of Recommended Practice: Accounting for further and higher education, published by Universities UK, London, in 2014”; andb the Statement of Recommended Practice for registered social housing providers, published by the National Housing Federation, UK, in 2014.”
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