Talking charity Preparing for financial reporting changes 2
Significant changes to charity reporting are coming in 2026, and it’s crucial for charities to start preparing now for the upcoming revisions to FRS 102 (the Financial Reporting Standard applicable in the UK and Ireland).
RSM’s Kelly Adams takes you through the key changes to charity reporting brought about by the Financial Reporting Council’s Periodic Review of FRS 102.
OSCR’s Laura Anderson also shares an update on the Charities SORP Development Process and offers insights into the expected content of the next edition of the Charities SORP. Laura focuses on changes stemming from the SORP Development Process, rather than those from the Periodic Review of FRS 102.