Accounting

Keep up to date with the latest news on the International Financial Reporting Standard, component accounting and the SORP.

Early repayment clauses in loan facility agreements

The Financial Reporting Council has provided temporary clarification on the accounting treatment for the early repayment of fixed rate debt with two-way break clauses – read more about this.

Housing SORP

The Housing SORP 2014 was published in September 2014. This followed consultations with members and other interested parties.

Find out more about the SORP and the SORP-making process