Financial statement presentation

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

What are the issues?

How should financial statements be presented to help understanding of an NPO’s activities (e.g. material categories of income and expenditure and/or transactions)? How can this support donor reporting requirements? How should restricted funds, which can only be used for specific purposes be presented in the financial statements? Should there be disclosure of the main types of restrictions, their nature and impact on funding available for day to day activities? How should reserves be disclosed?

Explore this issue further

The Consultation Paper material for this topic is under development.

The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings.


What are your opinions on this issue?

If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.

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