Understanding the 2025 Investment Funds SORP

Introduction

The Investment Association has issued a new SORP covering accounting principles and disclosures for UK authorised investment funds. These include a revision in pricing methodology from using bid values to mid values, changes to a number of disclosures, and streamlining of the portfolio statement.

This bitesize webinar discusses common accounting issues for fund accountants, including distinguishing between capital and revenue, and effective yield amortisation.

The 2025 IA SORP represents an evolutionary, rather than revolutionary, update to authorised fund reporting. It modernises the framework, aligns it with revised FRS 102 and regulatory developments, and enhances clarity in several technically challenging areas.

This course is aimed at ACDs and fund administrators involved in the preparation of the financial statements for UCITS and AIF funds in the UK.

What You Will Learn

This short webinar will cover the following:

• Introduction to new SORP and accounting rules
• Key changes and example disclosures
• Common accounting and audit queries

This pre-recorded webinar will be available to view from Monday 12th October 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.