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Narrative reporting

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

Accounting and Reporting Issues
Issue
View this short video to find out more. Click on the video to view in full screen.

What is the issue?

Is narrative reporting important for stakeholders and if so, what should be included within any requirements? Should there be a framework or specific narrative/non-financial reporting requirements for NPOs?

View the explanatory video, click on the video to watch in full screen.

Deep dive

To get a more in depth understanding of our thinking about why narrative reporting is important and how it might be approached, read the IFR4NPO Consultation Paper Part 2: Issue 10 available here.

The feedback from the of the 2021 Consultation showed support for inclusion of narrative (non-financial) reporting in the Guidance. See here for more information.

Join the conversation

Additional resources

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

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

Financial reporting challenges

Narrative reporting alternatives

ResourcesAccounting and Reporting IssuesFinancial Statements
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