iSORP DISCUSSION PAPER 1

Objectives, scope and purpose

This is the first discussion paper in a series that will focus on specific content of a proposed co-operative iSORP.

Discussion paper 1 sets out draft objectives, scope and purpose for possible inclusion in the iSORP. These are offered as an initial draft for consideration and discussion. Following feedback and further discussion, a revised version will be included in the complete draft iSORP.

CEARC has also published a conceptual framework for co-operative accounting, which you will find on the conceptual framework page . The conceptual framework is wider in scope and provides a foundation and point of reference for the development of co-operative iSORP content.

Last updated: February 24, 2009

iSORP DISCUSSION PAPER 2

Reporting co-operative members' funds

This is the second discussion paper in a series that considers specific content for inclusion in a proposed co-operative iSORP.

Discussion paper 2 sets out draft guidance on reporting on members' funds in the financial statements. This paper is offered as an initial draft for discussion. Feedback and comment on this paper is encouraged.

CEARC has also published a conceptual framework for co-operative accounting, which you will find on the conceptual framework page. The conceptual framework is wider in scope and provides a foundation and point of reference for the development of co-operative iSORP content.

Although the initial deadline for comments on iSORP discussion paper 2 has now passed we continue to welcome comments and feedback on any and all aspects of the iSORP project.

Last updated: February 25, 2009

iSORP DISCUSSION PAPER 3

Reporting payments to members

This is the third discussion paper in a series that considers specific content for inclusion in a proposed co-operative iSORP.

Discussion paper 3 sets out draft guidance on reporting payments to members. Three types of payment are considered:

1. Daily business transactions with members

2. Patronage returns (sometimes described as dividends)

3. Return on member equity

This paper is offered as an initial draft for discussion. Feedback and comment on this and other CEARC papers is encouraged.

Last updated: March 16, 2009

iSORP DISCUSSION PAPER 4

Reporting on membership:
Joining, participating in and leaving the co-op

This is the fourth discussion paper in a series that considers specific content for inclusion in a proposed co-operative iSORP.