Notes

37. Post-balance-sheet events

In February 2024, FIFA has secured a commitment from the host country of the FIFA World Cup 2022™ to compensate FIFA for expenses incurred in 2022 related to the same event in the amount of USD 16.8 million. Other than this non-adjusting event, there have been no other subsequent events as at 14 March 2024, the date on which the FIFA Council authorised these consolidated financial statements, that would require any adjustment to the carrying amount of FIFA’s assets and liabilities as at 31 December 2023 and/or disclosure. The consolidated financial statements for 2023 will be submitted to the FIFA Congress for approval on 17 May 2024.

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36. Consolidated subsidiaries

Reports to the FIFA Congress

The report of statutory auditor PwC and the Governance, Audit and Compliance Committee’s report to the FIFA Congress on the consolidated financial statements for 2023 can be downloaded here.