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– Differentiate between exchange and non-exchange transactions using the new 5-step revenue recognition model.
– Audit all lease agreements early to prepare for the ‘Balance Sheet Shock’ caused by capitalizing operating leases.
– Utilize the 2025 transition year to restate figures and prevent ‘optical deficits’ that could alarm stakeholders.
Inside This Video: This session introduces the strategic framework for Charity SORP 2026, a cinematic guide for Finance Directors to navigate FRS 102 reporting changes and maintain financial resilience.
FundRobin AI Pro-Tip: Conduct a comprehensive ‘Obligation Mapping’ exercise on all multi-year contracts before 2025, using FundRobin’s pipeline visibility to tag opportunities as exchange or non-exchange at the point of discovery.