{"id":2043,"date":"2026-04-25T14:15:20","date_gmt":"2026-04-25T13:15:20","guid":{"rendered":"https:\/\/www.fundrobin.com\/articles\/videos\/surviving-charity-sorp-2026-frs-102-strategy-for-fds\/"},"modified":"2026-04-28T23:38:39","modified_gmt":"2026-04-28T22:38:39","slug":"surviving-charity-sorp-2026-frs-102-strategy-for-fds-video","status":"publish","type":"page","link":"https:\/\/www.fundrobin.com\/articles\/videos\/surviving-charity-sorp-2026-frs-102-strategy-for-fds-video\/","title":{"rendered":"Surviving Charity SORP 2026: FRS 102 Strategy for FDs"},"content":{"rendered":"<p><script type='application\/ld+json'>{\"@context\":\"https:\/\/schema.org\",\"@type\":\"VideoObject\",\"name\":\"Surviving Charity SORP 2026: FRS 102 Strategy for FDs\",\"description\":\"Managing the shift to FRS 102 requires a precise transition from passive reporting to active obligation mapping to avoid accidental deficits. This guide outlines how Finance Directors can protect their financial narrative using strategic frameworks and automated pipeline visibility.\",\"thumbnailUrl\":\"https:\/\/img.youtube.com\/vi\/3wusEvgG0a0\/maxresdefault.jpg\",\"uploadDate\":\"2026-04-25T00:00:00+00:00\",\"duration\":\"PT6M16S\",\"embedUrl\":\"https:\/\/www.youtube.com\/embed\/3wusEvgG0a0\",\"contentUrl\":\"https:\/\/www.youtube.com\/watch?v=3wusEvgG0a0\"}<\/script>\n<link href='https:\/\/fonts.googleapis.com\/css2?family=Montserrat:wght@600;700&#038;display=swap' rel='stylesheet'>\n<article class='fundrobin-video-watch' style='max-width:1100px;margin:0 auto;padding:0 20px;font-family:sans-serif;'>\n<div style='width:100%;margin-top:15px;margin-bottom:40px;'>\n<div style='position:relative;padding-bottom:56.25%;height:0;overflow:hidden;border-radius:12px;box-shadow:0 8px 30px rgba(0,0,0,0.18);background:#000;'><iframe style='position:absolute;top:0;left:0;width:100%;height:100%;' src='https:\/\/www.youtube.com\/embed\/3wusEvgG0a0?rel=0&#038;modestbranding=1' title='Surviving Charity SORP 2026: FRS 102 Strategy for FDs' frameborder='0' allow='accelerometer;autoplay;clipboard-write;encrypted-media;gyroscope;picture-in-picture;web-share' referrerpolicy='strict-origin-when-cross-origin' allowfullscreen loading='lazy'><\/iframe><\/div>\n<\/div>\n<div style='color:#2d3436;line-height:1.7;'>\n<div style='padding:20px 25px;background:#f0f7fd;border-left:5px solid #3498db;border-radius:8px;margin-bottom:30px;'>\n<h2 style='font-family:Montserrat,sans-serif;font-size:1.3rem;color:#3498db;margin-top:0;margin-bottom:10px;'>Key Takeaways<\/h2>\n<div style='font-size:1rem;line-height:1.7;color:#2c3e50;'>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.<\/p>\n<p>Key Takeaways:<br \/>\n&#8211; Differentiate between exchange and non-exchange transactions using the new 5-step revenue recognition model.<br \/>\n&#8211; Audit all lease agreements early to prepare for the &#8216;Balance Sheet Shock&#8217; caused by capitalizing operating leases.<br \/>\n&#8211; Utilize the 2025 transition year to restate figures and prevent &#8216;optical deficits&#8217; that could alarm stakeholders.<\/p><\/div>\n<\/div>\n<div style='margin-bottom:30px;padding:20px;background:#ffffff;border:1px solid #e1e4e8;border-radius:8px;font-size:1rem;color:#2c3e50;'><strong style='font-family:Montserrat,sans-serif;color:#3498db;'>FundRobin AI Pro-Tip:<\/strong> Conduct a comprehensive &#8216;Obligation Mapping&#8217; exercise on all multi-year contracts before 2025, using FundRobin&#8217;s pipeline visibility to tag opportunities as exchange or non-exchange at the point of discovery.<\/div>\n<div style='text-align:center;padding:25px 0;border-top:1px solid #eee;'>\n<p style='font-size:1.1rem;color:#636e72;margin-bottom:15px;'>Want the full deep-dive? Read the complete article:<\/p>\n<p><a href='https:\/\/www.fundrobin.com\/articles\/thought-leadership\/surviving-frs-102-charity-sorp-2026-strategy\/' style='display:inline-block;background:#3498db;color:#ffffff;padding:16px 40px;border-radius:50px;text-decoration:none;font-family:Montserrat,sans-serif;font-weight:700;text-transform:uppercase;letter-spacing:1.5px;font-size:1rem;box-shadow:0 5px 15px rgba(52,152,219,0.4);'>Read Full Article<\/a><\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways 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. Key Takeaways: &#8211; Differentiate between exchange and non-exchange transactions using the new 5-step revenue recognition model. &#8211; Audit all lease agreements early to prepare [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1875,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2043","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Surviving Charity SORP 2026: FRS 102 Strategy for FDs | FundRobin<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fundrobin.com\/articles\/videos\/surviving-charity-sorp-2026-frs-102-strategy-for-fds-video\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Surviving Charity SORP 2026: FRS 102 Strategy for FDs | FundRobin\" \/>\n<meta property=\"og:description\" content=\"Key Takeaways 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. 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