EMERGENCY FUNDcast - SORP's Up: Navigating charity financial reporting changes
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EMERGENCY FUNDcast - SORP's Up: Navigating charity financial reporting changes
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Not for Profit specialists Giles Kerkham and Emma Hayward discuss proposed changes to the Charity SORP 2026 Consultation, detailing the timeline, key themes, and significant changes in reporting requirements for charities. They highlight the introduction of a three-tier model for income thresholds, enhancements in the trustees' report, and the implications of new financial reporting standards, including revenue recognition and lease accounting. They also emphasise the importance of feedback from charities and provide guidance on how to prepare for these changes.
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This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.