About
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About
An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
Meet the IFR4NPO Team: Governance Group, Secretariat, Advisors and Champions
Governance
Find out how IFR4NPO and INPAG are governed.
Funding
Who has funded the project so far? What’s the budget? What funding opportunities are there?
Contribute
Demonstrate your support and contribute funds
INPAS
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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
Consultation Paper
View the Consultation Paper and the responses received
Community
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Support us!
Join the organisations and individuals advocating for efficiency, equity and accountability in non-profit financial reporting.
Country Champions
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.
Technical Advisory Group (TAG)
The TAG provides advice on the development of the guidance from a technical standard setting perspective.
Practitioner Advisory Group (PAG)
The PAG provides advice on the development of the guidance from a practitioner perspective.
Donor Reference Group
The Donor Reference Group consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Donor Statement of Support
Donors are taking INPAS and harmonisation of grant reporting seriously. Check the signatories to this statement of support.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events and Meetings
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TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Events and Meetings
Catch up on event and meetings such as Focus and Working groups
News and Blogs
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Updates and Announcements
Blogs and Podcasts
INPAG in the news
Global coverage on Non-profit Financial Reporting
Resources
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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
See example NPO financial statements from around the world.
Tools
Practical tools to support NPO accounting and reporting.
Non-English Resources
The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement
FAQs
Frequently asked questions.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.

Accounting and Reporting Issues

There are a number of sector specific accounting issues for non-profit organisations, that are not adequately addressed in international accounting standards written for the public and private sectors.

Sector Specific Accounting Issues

A number of NPO specific issues are addressed by the IFR4NPO Project. These include broader financial reporting issues such as who are NPOs, who are NPO stakeholders and what are their needs, the accounting basis for the Guidance and the proposed model for developing the Guidance. The Consultation Paper Part 2 proposed a list of 10 sector specific issues prioritised to be addressed in INPAG, drawn from a long list of 22.

Revenue from grants and donations
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Foreign currency translation
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Grant expenses
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Inventory held for use or distribution
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INPAG Framework
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Who are NPOs / Reporting Entity
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NPO Stakeholders and their needs
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Financial statement presentation
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Fund accounting
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INPAS and Harmonised Grant Reporting

INPAG Practice Guide 1: Supplementary Statements provides a standard format that can be used for donor or grant reporting.

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Narrative reporting
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Accounting Basis
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Proposed Guidance Model
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NPOs acting on behalf of other entities
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Classification of expenses
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Fundraising costs
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Measurement of non-financial assets for service benefit
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ResourcesAccounting and Reporting IssuesFinancial Statements
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