Briefing / The transfer of charitable funds (England & Wales)
This briefing has been produced by the HFMA’s Charitable Funds Special Interest Group and is an updated version of an online briefing first issued in November 2012. It takes account of developments since then and in particular the release of new Statements of recommended practice. The guidance this briefing sets out applies to all accounting periods beginning on or after 1st January 2015.
This guidance looks at how to account for transfers of charitable funds. It considers the accounting treatments that should be followed.
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