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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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Financial statement presentation

Non-profit organisations (NPOs) can communicate through financial statements with a wide range of stakeholders

Accounting and Reporting Issues
Issue

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?

Find out about IFR4NPO’s upcoming free webinar exploring this issue here.

View this explanatory video to find out more. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about the presentation of financial statements read the IFR4NPO Consultation Paper Part 2: Issue paper 7 available here

Join the conversation

Shape the future, share your voice

Submit a response

Additional resources

View the paper discussed by the Practitioner Advisor Group on this topic on 16 March 2022 here.

Check out these video extracts from our webinar on Presentation of financial statements and narrative reporting during our consultation outreach in 2021, and view all the resources here.

Financial reporting challenges
Presentation of financial statements alternatives
ResourcesAccounting and Reporting IssuesFinancial Statements
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