WOSM Consolidated Financial Statements 2021-2022

The accounting principles and presentation of the financial statements of the World Scout Bureau (WSB) have been prepared in accordance with the requirements of the Swiss Code of Obligations and the Swiss GAAP RPC/FER 21 and the Swiss GAAP RPC/FER framework as a whole. The financial statements have been prepared using historical cost principles and are presented in US dollars. 

The WSB financial statements were prepared and approved for release by the Secretary General and the management on 10 February 2023 and will be submitted for the approval of the World Scout Committee.