If we know which organisations are likely to benefit from the Guidance being developed, we are better placed to produce guidance that meets their needs.
This 2 minute video explains the issues that need addressing
When should an activity be included within or excluded from the financial reports of an NPO? Should branches be accounted for as part of an NPO? How is control of another entity determined?
This 2 minute video explains the issues that need addressing
This video explains the proposals relating to the Describing Non-Profit Organisations / Reporting Entity in International Non-Profit Accounting Guidance, Exposure Draft 1, as set out in Sections 1, 2 and 9.
This 20 minute explainer videos is in English. Click “watch on YouTube” to see the playlist for French and Spanish
Initial ideas were set out in the Consultation Paper (Parts 1 and 2) issued in January 2021, together with explanatory videos. Part 1 Chapter 1 set out broad characteristics approach to describin NPOs. Part 2 Issue 2 set out specific alternative approaches on defining the reporting entity and control. 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Advisory Groups (TAG and PAG) have reflected on the responses to Part 2 and given feedback on the development of draft guidance for inclusion in INPAG ED1, together with input from Focus Groups on this topic.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.
To access the LinkedIn conversation on Financial statement presentation, click on the button below. 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!
