The proposed charity SORP: Considering revenue, leases, and other changes

Watch our recent webinar “The proposed Charity SORP: Considering Revenue, Leases and other changes”.

This event provided valuable insights into the latest proposals included in the Statement of Recommended Practice for Charities (SORP 2026), with a particular focus on the proposals relating to accounting for revenue and leases. We recommend this recording for anyone interested in a charity’s finances, whether preparer, key management or trustee.

Key Topics:

• Overview of the proposed revisions to income recognition and a recap of accounting for non-exchange transactions
• Overview of the proposed revisions to leasee lease accounting following recent revisions to FRS 102
• Practical implications preparing for transition.

Speakers:

• Nikki Loan, Partner, Charities and Non-profit – PEM
• Michael Hewett, Partner, Charities and Non-profit – PEM