Narrative reporting

Narrative reporting can provide a means for non-profit organisations (NPOs) to explain the impact they have delivered and how.

This 2 minute video introduces the questions and issues relating to narrative reporting.

What is the issue?

Is narrative reporting important for readers of financial statements? What should be included within specific narrative/non-financial reporting requirements for NPOs?

 

 

 

 

This 16-minute explainer video is in English. Spanish, French and Arabic versions coming soon.

Explaining the proposals

This video explains the proposals relating to the Narrative reporting set out in International Non-Profit Accounting Guidance, Exposure Draft 1, Section 35.

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The journey so far

Initial ideas were set out in the Consultation Paper (Parts 1 and 2) issued in January 2021, together with explanatory videos.  Part 1 set out the premise that narrative reporting should be within scope for the project. Part 2 set out specific alternative approaches. The issues and alternatives 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Advisory Groups (TAG and PAG) have reflected on the responses to Part 2 and given feedback on the development of draft guidance for inclusion in INPAG ED1, together with input from two Focus Groups on this topic.

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

Narrative reporting alternatives

  • Jan 21: 20 minute explainer video
  • Jan 21: Consultation Paper Part 2 : Issue 10 on Narrative reporting
  • Jan 21: Consultation Paper Part 1: Chapter 3 on Narrative reporting

Join the conversation

To access the LinkedIn conversation on narrative reporting, scroll down and click ‘Comment’. 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!