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About the DAG

The DAG consists of major government and multi-lateral funders as well as foundations from around the world. It serves as a vital collective voice advocating for the continuous improvement of financial reporting standards.

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Donors as users of NPO financial reports

Donors are key users of NPO financial reports. But what information do they need and for what purposes?

What is the interplay between:

  • Whole of entity reports (ie general-purpose financial reports), designed to be useful to a range of stakeholders; and
  • Grant accountability reports, (ie special-purpose financial reports) which are tailored to meet the needs of a specific donor

The reports below highlight the issues and challenges considered during the development of the first edition of INPAS.