This article asks if it's time to have a more standardised reporting of reserves across the charity sector. It reports on a survey of the largest 50 charities in the Charity Finance 100 Index to see if they reported on their free reserves in line with the Charity Commission's recommendations, whether more or less funds were now available, and what typical reasons and time periods were given for holding reserves.
Bawtree, D. June 2017. Hidden value. Charity Finance Magazine.
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