This blockbuster from Andrew Pianca and Greyham Dawes is an update of the first edition, taking into account the SORP 2000 and the revised regulations published in the same year.
This is the most comprehensive publication dealing with charity accounts to have emerged to date. I cannot claim to have read it from cover to cover but have found it an ideal reference book.
The authors' styles seem to blend together very well and the main part of the book is well set out with ample use of sub-headings and boxed illustrations.
There are a number of appendices including the full texts of SORP 2000, CC54, CC52, Charities Act 1993 Part VI, the revised regulations and the relevant charitable accounting provisions of the Companies Act 1985.
As in the first edition, there are four full example sets of charity accounts, which have been updated to take account of the changes in the rules since the first edition was published in 1999.
Subsequent events may well make some sections of it out of date before it is published. For example, in Chapter 6 there is a reference to FRS 17, which has now been overtaken by pronouncements from the ASB.
But it is certainly a book that should be on the shelf of all those who deal with charity accounts.
Adrian Randall, freelance charities management consultant