January 2022
UTC (Session 1)
10:00 - 11:00

ED1 Description of NPOs / Reporting entity

Event Overview

The online event was held in English with resources in French and Spanish.

This webinar covered the proposals in relation to Describing Non-Profit Organistions and the Reporting Entity as set out in the International Non-Profit Accounting Guidance Exposure Draft 1 (INPAG ED1), which was released on 21 November 2022.

Check out the resources below so that you can:

✅ Become familiar with the proposals on this topic in INPAG ED1

✅ View Questions and Answers by participants

✅ Learn how to respond to the consultation and have your say

Event Resources

  1. Video of introduction to the webinar series (See Below)
  2. Explainer Videos
  3. Question and Answer Session (See Below)
  4. Slides used during this event in three languages EN | ES | FR



Some Questions Asked During the Webinar

  • Would UK charities fit the description of an NPO in INPAG?
  • How much of the public needs to benefit to meet the description of ‘public benefit’?
  • If an NPO owns / controls a for-profit entity, would the results of the that entity be consolidated on a line by line basis, ie the income would be added together?

Introduction to INPAG

Question & Answer Video

The future of non-profit financial reporting - ASEAN

ED1 Framework for INPAG