000			01669cam a22002295a 4500
001			L142983
008			080331s2008 xxk f 000 0 eng d
020			_a9780862975333
035			_a(Sirsi) u142983
041	0		_aeng
050	0	4	_a346 $2 18
110	2		_aNational Housing Federation _9695
245	0	0	_aStatement of recommended practice (SORP) _baccounting for registered social landlords 2008
260			_aLondon _bNHF _c2008
300			_aviii, 100p. _c25cm.
505	2		_aDefinition of relevant acts -- Recommended practice and explanation -- Application of accounting standards -- Legal requirements -- Development of the revised SORP
520			_aStatement of Recommended Practice (SORP) aiming to narrow areas of difference of accounting within the social housing sector by recommending preferred accounting treatments. The Accounting Standards Board (ASB) has authorised the National Housing Federation (NHF), Community Housing Cymru (CHC) and the Scottish federation of Housing Associations (SFHA) to issue this document collectively, requiring them to abide by the regulations of the ASB. The overall purpose of the SORP is to provide guidance on formats and accounting policies which will enable social landlords to comply with the existing accounting requirements, but should not be viewed as an alternative to the requirements themselves.
520			_aReaders of this title should also look at the document International Financial Reporting Standards (L142984), as they will impact on the SORP in future.
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TENURE-LEASEHOLD
942			_n0
999			_c108037 _d108037