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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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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.
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Technical Advisory Group meetings.
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Practitioner Advisory Group meetings.
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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.
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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
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Glossary
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Event
11
July 2024
UTC / GMT
11:00 - 12:00

Fund accounting – Proposals in INPAG ED3

Register

Event Overview

The free online event will be held in English with resources in French and Spanish.

This webinar covers the proposals for fund accounting in International Non-Profit Accounting Guidance Exposure Draft 3 (INPAG). This is relevant because:

  • Separate tracking of restricted income and how it is spent, facilitates accountability for funds given for specific purposes
  • Transparency about unrestricted income and how it is spent, builds confidence for funders to give unrestricted funding
  • Visibility about unrestricted fund balances and reserves, allows readers to assess financial sustainability

Learn more about:

  • What is fund accounting?
  • What types of funds are defined in INPAG?
  • How are transactions and balances presented in the financial statements and notes?

Who should attend?

Anyone is welcome, but it will be most relevant for:

  • Non-profit organisations – Senior Finance Staff, board treasurers, and other interested staff from finance, grants, compliance, programmes or audit etc
  • Grant-providing organisations (eg donor agencies, philanthropic organisations or INGOs) that assess grantees or set reporting policies
  • Auditors of NPOs,
  • Regulators of NPOs,
  • Accounting bodies and standard setters,
  • Relevant networks of the above,
  • Interested trainers, consultants or academics.

Participants will be able to:

  • Become familiar with the proposals in INPAG ED3
  • Share comments and ask questions
  • Discover how to participate in the consultation process.

In case you have any special needs, please contact us on info@ifr4npo.org and we will do our best to accommodate them.

Register by clicking the link below

Register

Learning approach

The online event will include a pre-recorded video, polls, and question/comment and answer. The pre-recorded video will be available in French and Spanish. Captions can be auto-translated by each participant.

Donor reporting – Proposals in INPAG ED3

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