The Charities Accounts (Scotland) Regulations 1992

2. Introductory Text

1. Citation and commencement

3. 2. Interpretation

4. 3. Alternative statement of accounts for each financial year

5. 4. Form and content of statement of accounts

6. 5. Additional information by way of notes to the accounts

7. 6. Approval of accounts

8. 7. Audit

9. 8. (1) In the case of a recognised body to which...

10. 9. Keeping of records

11. Signature

12. 1. SCHEDULE 1

       ACCOUNTS, NOTES TO THE ACCOUNTS AND THE REPORT

       1. PART 1 Information to be shown in the Balance Sheet and Income and Expenditure Account

          1. 1. The balance sheet shall:— (a) classify the assets into fixed...

          2. 2. The income and expenditure account shall set out the aggregate...

       2. PART 2 Information to be shown in the Statement of Balances and Receipts and Payments Account

          1. 1. The statement of balances shall— (a) reconcile the cash and...

          2. 2. The receipts and payments account shall set out the aggregate...

       3. PART 3 Information to be shown in the Report

          1. The report shall contain, so far as it is applicable,—...

    2. SCHEDULE 2

       1. PART 1 Additional information to be provided by way of Notes to the Accounts

          1. In respect of the balance sheet and income and expenditure...

       2. PART 2 Additional information to be provided by way of Notes to the Accounts

          1. In respect of the statement of balances and receipts and...

13. Explanatory Note