Expenses classification and fundraising costs

The Terms of Reference for Focus Group members are here.  Focus Group 2 was set up to provide input on all matters related to the presentation of information in the financial statements and the explanatory notes. The focus will be on the relevance and reliability of the information required by the disclosures. This group will cover classification of expenses, fund accounting, fundraising costs, and supplementary statements (donor reporting).

• Slides
• Write up

Recordings of focus groups are not shared publicly.