About
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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
Project Governance
The project is governed by a Steering Group.
Project Updates
Find our annual project reports and latest newsletters here.
Funding
Who has funded the project so far? What’s the budget? What funding opportunities are there?
Contribute
Please get in touch here to explore funding and sponsorship opportunities.
INPAG
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Exposure Draft 1
The first Exposure Draft of INPAG is open for public comments until 31 March 2023
Have your say
Your opportunity to shape the future of financial reporting for non-profit organisations.
INPAG ED1: Comment Letters
View the responses and comment letters received
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Consultation Paper
View the Consultation Paper and the responses received
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.
Events & News
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Latest News
Events
Blogs
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.

Have your say

Input from different stakeholders around the world is at the heart of the Guidance development process

Consultation is key

The project is developing Guidance (called INPAG) for financial reports that will be relevant in different contexts and useful for a variety of readers. This is only possible with input from stakeholders: preparers, auditors, and users, including donors and regulators. 

Exposure Draft 1 is open for public comment until 31 March 2023.

View Expsosure Draft 1

How to submit a reponse

Download the response template and fill in your details and comments. Submit your filled template or comment letter using the button here, or email to ifr4npo@cipfa.org before 31 March 2023.

Please note that responses must be in English.

Download response template
Submit a response

Complete our surveys

If you are submitting a response as an individual (rather than on behalf of an organisation) and you prefer a quicker alternative, please complete these surveys. Including your name and email address is not a requirement, but it will be very helpful for us if you do. Each survey will be available in English, Spanish and French

  • Survey 1 – Describing NPOs / reporting entity: 14 questions – EN | ES | FR
  • Survey 2 – Concept and principles: 8 questions – EN | ES | FR
  • Survey 3 – Presentation of financial statements: 16 questions – EN | ES | FR
  • Survey 4 – Narrative reporting: 8 questions – EN | ES | FR

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