The Terms of Reference for Focus Groups members are here.  Focus Group 4 was set up to provide input on the scope of NPO financial reporting – including the scope the standard, which organisations it relates to, primary users of NPO financial reports, and matters relating to the scope of the financial statements.

This meeting was attended by 11 participants from 9 countries: Bolivia, Ethiopia, Kenya, Nigeria, UK, Uganda, USA, VietNam & Zimbabwe. They discussed the feedback from INPAG Exposure Draft 1 with respect to:

1. Primary users of NPO financial statements, particularly funders and those with oversight authority that might have the right to request special purpose financial reports
2. Membership organisations, particularly instances where members may enjoy ‘private benefits’.

The slide deck is here.

Recordings of focus groups are not shared publicly, but the results of the polls are shown below.

• Poll 1: Donors as primary users – results and comments
• Poll 2: Government as primary users – results and comments
• Poll 3: Membership organisations and private benefits – results