Impact reporting for charities is complex and requires a subtle analysis on a case by case basis, says Pesh Framjee

There has been much attention recently on financial reporting issues for public benefit entities and, while this might sound like heresy from an accountant, the pounds and pence do not really tell the story. There is so much more to reporting than accounts and their historical focus on what has been raised and what has been spent. The big question facing public benefit entities is: how do they effectively identify, record and report on what matters?

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