Statements of Recommended Practice
(SORPs)
Recommended accounting practices for specialised sectors. SORPs supplement accounting standards and other legal and regulatory requirements in the light of the special factors prevailing or transactions undertaken in a particular sector.
The appropriate bodies for those industries or sectors, rather than the Accounting Standards Board, issue them.
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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