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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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INPAS
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Exposure Draft 3
Exposure Draft 3 was open for public comment until 16 September 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 comment until 31 March 2023
Consultation Paper
View the Consultation Paper and the responses received
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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.
Around The World
International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
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.
Donor Reference Group
The Donor Reference Group consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Donor Statement of Support
Donors are taking INPAS and harmonisation of grant reporting seriously. Check the signatories to this statement of support.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events and Meetings
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TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
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Events and Meetings
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Global coverage on Non-profit Financial Reporting
Resources
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations, that are being addressed by International Non-Profit Accounting Guidance (INPAG).
Financial Statements
See example NPO financial statements from around the world.
Tools
Practical tools to support NPO accounting and reporting.
Non-English Resources
The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement
FAQs
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Reference Materials
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Glossary
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Event
07
February 2023
UTC
08:00 - 11:00

INPAG ED1 - LATAM and Caribbean Consultation Meeting

Event Overview

International Non-Profit Accounting Standard, Exposure Draft 1 (INPAG ED1) was issued on 21 November 2022, for public consultation. The consultation period is 4 months, ending 31 March 2023.

This physical regional consultation meeting brought relevant stakeholders from across the Latin America and the Caribbean together to consider, discuss and provide feedback on proposals in ED1.

Input from stakeholders in the region is crucial, firstly because the expertise will improve the quality of the Guidance, and secondly because engagement by relevant individuals, organisations and bodies will enhance the applicability of the Guidance for subsequent adoption once it is published in 2025.

Resources

Slides EN | ES

ESPANOL

Resumen del evento

La Norma Internacional de Contabilidad para Organizaciones No Lucrativas, Proyecto de Guía 1 (INPAG PG1) se publicó el 21 de noviembre de 2022, para consulta pública. El periodo de consulta es de 4 meses, finalizando el 31 de marzo de 2023.

Esta reunión de consulta regional física reunió a las partes interesadas relevantes de toda América Latina y el Caribe para considerar, discutir y proporcionar información sobre las propuestas de la PG1.

Las aportaciones de las partes interesadas de la región son cruciales, en primer lugar porque su experiencia mejorará la calidad de la Orientacion, y en segundo lugar porque la participación de las personas, organizaciones y organismos pertinentes mejorará la aplicabilidad de la Orientacion para su posterior adopción una vez que se publique en 2025.

Recursos

Diapositiva

 

ED1 Narrative reporting

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