Introduction

According to the Statement of Recommended Practices (SORP) ‘’the primary purpose of the trustees’ annual report is to ensure that the charity is publicly accountable to its stakeholders for the stewardship and management of the funds it holds on trust.”

A merger often involves the formation of a new charity to further the purposes of the combining charities and to control the activities, assets and liabilities of the combining charities.

This course applies to charities that have combined and meet the criteria for merger accounting.

Doing this course will enable accountants and trustees alike what information is to be legally required to be included with regards to mergers in a trustee’s annual report.

Specifically, the course covers;

• criteria for merger accounting;
• accounting for mergers;
• disclosures relating to mergers.

This course is derived from the 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) (effective 1 January 2015)

Who is it for?

• Accountants
• Trustees of charities
• Users of charity information
• Funders and banks

How does it work?

Once you register for the course, we will email you your log-in ID, and you can be on your way to learn right away. It’s that simple.

You can read our terms of engagement by clicking here.

You can pay for this program by using a debit or credit card.

Click here for our bank details