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Financial statement presentation
Sam Musoke replied 2 months ago
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  • 5 June 2020 at 8:49 am

    Hi IFR4NPO Community!
    What are your thoughts on financial statement presentation?
    Do you prefer your NPO balance sheet vertical (Top: Assets – Liabilities = Bottom: Funds) or horizontal (Left: Assets = Right: Liabilities + Funds)?
    How do you present movements (income and expenditure) on in different funds, and the various closing fund balances?

    You can see more information about the project’s current thinking on this topic here.
    We look forward to hearing your views.

    Sam Musoke,

    Project Director IFR4NPO at Humentum

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