August 2021
Asia & Oceania: 04-07am UTC (11AM Perth, Australia)
04:00 - 07:00
August 2021
Europe & Africa: 09-12pm UTC (11am Germany / South Africa)
09:00 - 12:00
August 2021
Americas: 2-5pm UTC (10am EST Eastern Standard Time)
14:00 - 17:00

Exploring presentation of financial statements and narrative reporting: IFR4NPO Consultation

Event Overview

This event is part of our series of events taking a closer look at accounting and reporting issues specific to the non-profit sector as outlined in Part 2 of the Consultation Paper issued on 28 January.

The event is free and online in English.

The same event will be run in three sessions at time slots convenient for stakeholders in different regions and time zones. You can see the times of the sessions in the boxes opposite. Participants are welcome to attend any of the sessions.

Who should attend?

  • Local and international NPOs (NGOs and other non-profits) – senior finance staff & treasurers
  • Donors – involved in due diligence
  • Auditors (external auditors who give an opinion on financial reports)
  • Sector regulators and standard setters
  • Accountancy bodies

What topics will be discussed?

We will be addressing these two topics:

  1. Presentation of financial statements 

Non-profit organisations (NPOs) can communicate through financial statements with a wide range of stakeholders. How can the presentation of financial statements help understanding of funds that have stipulations attached? How should different types of reserves be disclosed?  Can donor reporting requirements be supported?

2. Narrative reporting

Narrative reporting can provide a means for non-profit organisations (NPOs) to explain the impact they have delivered and how. Is narrative reporting important for stakeholders and if so, what should be included within any requirements? Should there be a framework or specific narrative/non-financial reporting requirements for NPOs?

Here are additional resources and videos relating to Presentation of Financial Statements and Narrative Reporting.

Supporting accessibility

Closed captions: automated closed captioning will be activated in English.

Translation: we have the technical capability to add separate audio channels for simultaneous translation into different languages.  We do not, however, have funding or contacts to engage translators. If you would like to discuss how the event might be translated into your language, please contact

Sign language: If you would like to provide a sign language interpreter, we can ensure the interpreter’s camera is visible alongside the presenter.

Presentation file: if you would like to receive the presentation file in advance, please contact

Please contact in case of any query.

Grant expenses & NPOs acting for other entities: IFR4NPO Consultation

Reporting entity & assets: IFR4NPO Consultation

Skip to toolbar