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
Please get in touch here to explore funding and sponsorship opportunities.
INPAG
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Exposure Draft 3
INPAG Exposure Draft 3 will be open for public comment on 28 May 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 comments until 31 March 2023
Consultation Paper
View the Consultation Paper and the responses received
Have your say
Your opportunity to shape the future of financial reporting for non-profit organisations.
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Community
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Supporters
This initiative is for the sector by the sector and wouldn’t be possible without the support and financial backing of stakeholders from around the globe.
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.
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.
Around The World
International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
Global Ambassadors
The project's Global Ambassadors seek support for the project objectives across their networks, provide feedback on key issues and promote the use of the Guidance.
Donor Reference Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events, News and Blogs
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Latest News
Events
Blogs
Resources
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations.
Financial Statements
See example NPO financial statements from around the world.
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.

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.  It also includes a number of NPO-specific accounting issues, which were proposed for inclusion in the first stage of the Guidance in Part 2 of the Consultation Paper.

Revenue from grants and donations
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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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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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