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ARTICLE · 01 APRIL 2008

RSL Issues - A Briefing For Registered Social Landlords

Smith & Williamson
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In this edition of RSL issues, we examine how recent changes to reporting standards and accounting practices affect the RSL sector. We also look at the business plan model, and compare bonus levels in housing associations with other sectors.

United KingdomAccounting and Audit
Jonathan Pryor
Jonathan Pryor

In this edition of RSL issues, we examine how recent changes to reporting standards and accounting practices affect the RSL sector. We also look at the business plan model, and compare bonus levels in housing associations with other sectors.

SORP 2008

The SORP 2008 has now been issued. Jo Brewer discusses it in light of the contentious changes made to shared ownership accounting.

(SORP) 2008 replaces the SORP 2005 update and has been completely rewritten. It incorporates changes to Financial Reporting Standards (FRS) and other accounting practices since the 2005 update.

The SORP 2008 is applicable for accounting periods beginning on or after 1 April 2008, although, as always, early adoption is encouraged.

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