The IFR4NPO Secretariat is developing proposals for narrative reporting guidance that will form part of the first International Non-Profit Accounting Guidance (INPAG) Exposure Draft to be released later this year.
These proposals have been developed on the basis of existing international and jurisdictional-level guidance, responses to the Consultation Paper, feedback from the project’s technical and practitioner advisory groups, and a focus group held earlier this year.
This second focus group represents an opportunity for invited participants to explore and comment on the latest proposals. In particular, you are invited to share your views on:
- Adopting a more integrated approach for NPOs to report performance information and provide commentary on the financial statements,
- Whether this represents the right balance between the needs of users and preparers,
- Which aspects of the guidance should be mandatory for all NPOs, and
- Whether narrative reporting should be subject to an extended transition period
If you would like to be considered for an invitation to this focus group or any others, please fill out the form below.