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Statement of recommended practice: accounting for further and higher education
26 Oct 2007
98 pages (1 MB)
Hard Copy; Download
This Statement of Recommended Accounting Practice (SORP), which takes effect from 1 August 2007, reflects the changes in recent Statements of Standard Accounting Practices (SSAPs), Financial Reporting Standards (FRS), and in best accounting practice since 2003 when the current SORP came into effect.
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