Example NFP financial statement disclosures related to COVID-19
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Example NFP financial statement disclosures related to COVID-19

1 year ago · 7 min read



The coronavirus (COVID-19) pandemic is causing enormous consequences across the globe, and we know many not-for-profits (NFPs) are experiencing uncertainty and concern for what’s next. Among the many effects of COVID-19, entities may face accounting and financial reporting challenges. This article provides nonauthoritative, illustrative examples to help you as you prepare COVID-19-related financial statement disclosures for your NFP or NFP clients.

COVID-19 financial statement impacts

The following sample disclosures apply to NFPs that wish to disclose the effects of the

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