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Key Resources 

This page contains resources to help interpret and implement the UKGAAP and SORP2015.

Training Materials

FRS102 and the new SORP Training Materials

FRG Workshop Slides - July 2017


BUFDG FRG Guidance

BUFDG FRG Newsletters

...more FRG newsletters


FRS102 Webinars

FRS102 - General Issues Affecting the Sector (22nd January 2016)

FRS102 - Income Recognition (24th November 2015)


Other Resources

FRS102 Conversion Tool (v3)

BUFDG Pilot Studies

FRS102 First Time Adoption Guidance: a guide for higher education institutions (KPMG)

Higher Education Institutions and the New UK GAAP (BDO)

Accounting for Further and Higher Education (BDO)

The responsibility for the guidance documents on this page is solely that of BUFDG Financial Reporting Group (BUFDG FRG) and not the SORP Board.