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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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Exposure Draft 3
Exposure Draft 3 was open for public comment until 16 September 2024.
Exposure Draft 2
INPAG Exposure Draft 2 was open for public comment until 15 March 2024.
Exposure Draft 1
The first Exposure Draft of INPAG was open for public comment until 31 March 2023
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The project's Country Champions engage influential stakeholders so that they contribute to the development process, and gain confidence to adopt or align to it.
Around The World
International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
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The TAG provides advice on the development of the guidance from a technical standard setting perspective.
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The PAG provides advice on the development of the guidance from a practitioner perspective.
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The Donor Reference Group consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Donor Statement of Support
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations, that are being addressed by International Non-Profit Accounting Guidance (INPAG).
Financial Statements
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IFR4NPO in Turkey and Middle East – Reflections of the Country Champion

Alper ASLAN, Finance and Administrative Director , NCCI/Swiss organization

The IFR4NPO Country Champion in Turkey and Middle East, Alper Aslan recently hosted a meeting for anyone with an interest in non-profit financial reporting. We asked him to share his reflections.

IFR4NPO in Turkey and Middle East – Reflections of the Country Champion

There were many attendees from Turkey, Middle East and other countries who showed a high level of interest in the project.  Some mentioned how this initiative is essential, both regionally and globally, and can help being consistency and uniformity, which will enable us to benchmark and improve our performance. Others were pleased to see that the narrative report can help NPOs to share about their impact rather than just financial results.

It will be important to hear the views of senior finance staff in non-profit organizations, at country and regional level, as well as specialists from universities and auditors. In terms of challenges, it will be important that the Guidance is not too onerous, or failure to comply could become a barrier for NPOs. Furthermore, it needs donors to agree, otherwise any inconsistency between the Guidance and specific donor reporting requirements will be problematic.  For example, some NPOs experience problems have experienced problems regulators if they fail to comply with IFRS, and yet their donors require something different.

Participants are looking forward to formally sharing their opinions in the consultation process in 2021 so that they can shape the future and be part of the solution for the sector.

This project has potential to achieve huge success, but it is so important to listen to and understand stakeholders’ needs.

We are so grateful to Alper ASLAN and all our Country Champions for their wonderful voluntary service in reaching out to stakeholders all over the world! You can find details of the meeting, including a video recording here.

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