July 2024
11:00 - 12:00

Other topics in INPAG ED3

Event Overview

The free online event will be held in English with presentation resources available in French and Spanish. Each participant will be able to see captions auto-translated into their choice of 28 languages.

This webinar covers the remaining topics that are part of International Non-Profit Accounting Guidance Exposure Draft 3 (INPAG). These sections have been updated from the text in IFRS for SME Accounting Standard for minor editorial changes only, as they were not prioritised for full review during this stage of INPAG development. These topics are still relevant because:

  • NPOs may receive donated assets, which are measured at ‘fair value’.
  • NPOs may work with other entities in a range of formalised structures.
  • NPOs may invest funds in property, to generate revenue for their missions.
  • NPOs may own assets, which may become impaired and no longer useful.
  • NPOs may engage in operating and finance lease arrangements.
  • NPOs may have liabilities (and, rarely, holders of equity claims)
  • NPOs may have transactions with related parties that require disclosure.

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
  • Learn 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

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.

Fund accounting – Proposals in INPAG ED3

Illustrative financial statements in INPAG ED3