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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: Steering 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?
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INPAG
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Exposure Draft 2
INPAG Exposure Draft 2 will be open for public comments from 26 September 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
The project's regions and focus countries have been identified to effectively target resources and engagement efforts.
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
The Donor Reference Group is chaired by Humentum. It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
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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.
Events
Event
13
September 2023
UTC / GMT
11:00 - 12:00

ED3 IFR4NPO Focus Group – Fundraising costs

Event Overview

International Non-Profit Accounting Guidance (INPAG) Exposure Draft 3 will cover the topic of fundraising costs.

We are keen to consult with a selection of preparers and users of financial statements on this issue.  We will therefore be holding a one-hour focus group to explore:

  • The types of activities and costs that should be included with a standard definition of fundraising costs, including the potential inclusion of costs related to trading activities and investment management
  • Methods for aggregating and allocating costs
  • Proposed presentation and disclosure requirements

The focus group discussion will be in English, for 60 minutes on Wednesday 13 September 2023, at 12pm (noon) UTC / GMT.

Who should request an invitation?

Invited stakeholders from the following groups of users (and preparers) of NPO financial statements.

  • Funders and potential funders
  • Regulators
  • Tax authorities
  • Civil society representatives
  • Clients / service users / beneficiaries of NPOs
  • NPO Board members / Directors / Trustees
  • Senior finance staff of small, medium or large NPOs (not micro entities / CBOs)
  • Auditors and consultants to such NPOs

To request an invitation, please click here

Request an invitation

Request an invite

ED 3 Focus Group – Fund Accounting

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Common model for grant revenue & expenses – Proposals in INPAG ED2

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