January 2022
UTC (Session 1)
10:00 - 11:00
January 2022
UTC (Session 2)
19:00 - 20:00

ED1 Narrative reporting

Event Overview

The online event was held in English with resources in French and Spanish.

This webinar covered the proposals in relation to Narrative reporting as set out in the International Non-Profit Accounting Guidance Exposure Draft 1 (INPAG ED1), which was released on 21 November 2022. This includes consideration of the users of NPO financial statements and their information needs, as well as applicable concepts and pervasive principles.

Check out the resources below so that you can:

✅ Become familiar with the proposals on this topic in INPAG ED1

✅ View Questions and Answers by participants

✅ Learn how to respond to the consultation and have your say

Event Resources

  1. Video of introduction to the webinar series (See Below)
  2. Explainer Videos
  3. Question and Answer Session (See Below)
  4. Slides used during this event in three languages ENESFR


Some Questions Asked During the Webinar

  • Is it expected that the information in the narrative report will be historical, or forward looking?
  • Is the focus of the narrative report, in the performance reporting section, supposed to be on activities carried out, or outcomes achieved?
  • Can you give some examples of ‘sensitive activities’ that an entity would be permitted to NOT report under the exemption?
  • What will differentiate the narrative report from other similar reports an NPO might produce, such as on sustainability?


Question & Answer

ED1 Financial statement presentation

INPAG ED1 - LATAM and Caribbean Consultation Meeting