Impact of Non-Current Assets Disclosure on Financial Reporting Quality in Churches and Church-Owned Schools in Bulawayo

This study examines the impact of non-current assets disclosure on the quality of financial reporting in churches and church-owned schools. Non-current assets, such as land, buildings, and equipment are crucial components of these institutions’ financial statements, yet their reporting is often characterized by inconsistencies and inadequate transparency. The research explores how detailed and accurate disclosure of these assets enhances accountability, aids decision-making, and ensures compliance with financial reporting standards. Using a mixed-methods approach, primary data was collected through surveys and interviews with accountants, auditors, and administrators from selected churches and church-owned schools. Secondary data from financial statements were analyzed to assess the extent and quality of non-current asset disclosure. The findings reveal a significant positive relationship between comprehensive asset disclosure and financial reporting quality, highlighting the role of disclosure in improving stakeholders’ trust and organizational credibility. This study underscores the need for robust financial policies and adherence to reporting standards to promote transparency and accountability in faith-based institutions. Recommendations include capacity building for financial personnel and adopting standardized frameworks tailored to these organizations.