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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
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INPAG
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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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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
05
May 2022
Session 1 - UTC time zone
07:00 - 08:00
05
May 2022
Session 2 - UTC time zone
14:00 - 15:00

IFRS for SME as a start point - the rationale

Event Overview

The IFR4NPO Project Consultation Paper (Part 1 Chapters 4 &5) proposed a model for developing the Guidance, using International Financial Reporting Standard for Small and Medium Entities (IFRS for SME) as a start point.

The free webinar presented the development model and the rationale and addressed the issues raised, with an opportunity for participants to voice their concerns and explore the matter in more depth.

The event was held in English. Slide decks were translated into French and Spanish.

Resources

Slide decks are available in 4 languages here: EN | ES | FR | AR

Session 1 recording

Session 2 recording

IFR4NPO Focus Group - Narrative reporting 1

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