Financial statement presentation

The financial statements can be presented in a way that highlights aspects that are most relevant for Non-profit organisations (NPOs) and their stakeholders

This 2 minute video introduces the questions and issues relating to financial statement presentation.

What is the issue?

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?

Watch this 18-minute explainer video for an overview of the proposals in INPAG Exposure Draft 1. Click “watch on YouTube” to view the playlist for French and Spanish.



Explaining the proposals

This video explains the proposals relating to the financial statement presentation in International Non-Profit Accounting Guidance, Exposure Draft 1, as set out in Sections 3-8 and 10.

The journey so far

Initial ideas were set out in the Consultation Paper issued in January 2021, together with explanatory videos.  Part 2 Issue 7 of the Consultation Paper set out specific alternative approaches which were presented in a webinar in Aug 2021, before the consultation response period closed in Oct 21. The project’s feedback on the responses to Part 1 were shared in a webinar in Feb 22. During 2022, the Technical and Practitioner Advisory Groups (TAG and PAG) have reflected on the responses and given feedback on the development of draft guidance for inclusion in INPAG ED1.

You can access all the resources from this page with the most recent first. Some are available in Spanish (ES), French (FR) and Arabic (AR) as well as English.

Financial reporting challenges

Presentation of financial statements alternatives

  • Jan 21: 20 minute explainer video
  • Jan 21: IFR4NPO Consultation Paper Part 2: Issue paper 7 available – EN | ES

To access the LinkedIn conversation on Financial statement presentation, click on the button below. This will take you to the post on LinkedIn where you can see the comments of others, make one of your own or ask a question on this topic.

Let us know which of the resources on this page have been most useful or interesting for you!