There is no internationally agreed way for Non-profit organisations to present their financial statements. Many use standards designed for other sectors, or jurisdiction-specific guidance. This results in inconsistency as demonstrated by the examples on this page.
The IFR4NPO project is developing internationally applicable accounting guidance for non-profits called INPAG, due to be published in 2025.
Check out the proposals for presentation of financial statements by clicking below.
A number of non-profit organisations (NPOs) have provided examples of their financial statements to illustrate the accounting issues they face. These examples demonstrate some of the diversity of current practice. They are not intended to demonstrate either recommended or discouraged practice, and neither are they necessarily representative of all NPO financial statements in that country. The financial statements shown comprise a mix of publicly available financial statements, those that are being shared with the permission of the NPO and those that have been anonymised at the request of the NPO. ‘Annual Report and Financial Statements’ is abbreviated to ‘AR&FS’ in the descriptions below.
Please share your own example financial statements to expand our reference library. You may share a link if they are published, or upload a document.
Please indicate whether they may be shared on the project website as they are, or should be anonymised, or should only be used by the Project team and Advisors.
