A number of non-profit organisations (NPOs) have provided examples of their financial statements to illustrate the accounting issues they face. They show the diversity of presentation of financial information. They also show differing treatments adopted for what are essentially the same transactions. These examples bring to life the everyday accounting challenges encountered by NPOs.
Check out the issues and proposals for financial statement presentation in INPAG by clicking below.
Our aim is to share one or two examples from a wide range of countries to 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.