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Donations and Endowments under the new SORP
13 November 2015 Matt Sisson, Projects and Membership Manager
The BUFDG Financial Reporting Group (FRG) has produced a guidance document to help HEIs implement the provisions of the FEHE SORP 2015 in respect of donations and endowments. This briefing is now available to download from the website. The guidance has been broken down into five sections:
Key changes between the 2007 and 2015 FEHE SORPs in respect of donations and endowments
Recognition of donation and endowment income under the 2015 FEHE SORP - including performance-related conditions
Donation and endowment classification under the 2015 FEHE SORP
Financial statement disclosures for restricted donations
Endowment accounting and financial statement disclosure
BUFDG members benefit greatly from the voluntary efforts of working group members. Members of the Financial Reporting Group have been unstinting in their support of the development of the 2015 FEHE SORP and we owe them a huge debt. We are particularly grateful to Ben Heath (Oxford) and Paul Light (Cambridge) for writing this guide and to Louise Bissell (Manchester), Ellie Griffith (Leeds) and Jo Waring (Deloitte) for their input.
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13 November 2015 
Matt Sisson, Projects and Membership Manager
