{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Charity SORP 26 - What is changing in the way charities recognise income?","description":"In this episode, Giles Kerkham is joined by Chris Yeates to unpack the new revenue recognition requirements under SORP 2026. They explain the difference between exchange and non-exchange income, where charities may need to exercise judgement, and how the new five-step model could affect the timing of income recognition. They also discuss practical areas to review now, including contracts, membership income and more complex service arrangements. A practical guide to understanding the changes without getting lost in the accounting jargon.  GET IN TOUCH!  If you have any questions about today\u2019s episode or would like us to get in touch, email us at  marketing@larking-gowen.co.uk  or visit  larking-gowen.co.uk For further information on today\u2019s topic, and how we can help support you and your organisation,  click here  We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify, or \u2018Like\u2019 us on YouTube; this really helps people find us!  You can find more episodes from this series on our website, click here. \u00a9 Larking Gowen LLP  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.  &amp;nbsp; ","author_name":"Larking Gowen Insights","author_url":"https:\/\/www.larking-gowen.co.uk\/LGI","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/42926142\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/content\/206347712"}