Licensing trusts

Guidance for financial reporting by licensing trusts in 2022

This guidance is for preparers of licensing trusts’ financial statements with a 31 March 2022 balance date, prepared under the for-profit accounting standards.

Guidance for financial reporting by licensing trusts in 2021

This document provides guidance to preparers of licensing trusts' financial statements with a 31 March 2021 balance date, prepared under the for-profit accounting standards.