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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: Governance Group, Secretariat, Advisors and Champions
Governance
Find out how IFR4NPO and INPAG are governed.
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 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.
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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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.

Reference Materials

A library of documents has informed the development of the project.

Reference materials

The project team has referenced a library of reference materials written by researchers and international experts. Follow the links to see examples of national level NPO accounting guidance, academic research papers and other literature relevant to the topic of NPO financial reporting.

Research

Research developed by academics, accounting or other professional bodies, and the outcomes of national or international surveys.

CCAB Survey about the need for NPO Guidance, UK, 2014
Click Here
Standardising reporting of service performance information, Monash University, Australia, 2019
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Defining and accounting for fundraising income and expenses, QUT, Australia, 2014
Click here
John Hopkins University International Classification of non-profit organizations, USA, 1996
Click here
Management of reported net earnings by NFPs - University of Western Australia, 2021
Click here
Decision usefulness of NFP financial reports - University of Western Australia, 2021
Click here

National Guidance

Guidance developed by individual jurisdictions to assist their NPO accounts preparers and auditors.

Argentina
Click here
Bolivia
Click here
China
Click Here
Estonia
Click Here
Georgia
Click Here
India
Click Here
Japan
Click Here
Kenya - draft - guidance
Click Here
Philippines
Click Here
Sri Lanka
Click Here
UK
Click Here
Ukraine
Click Here

Other

The documents comprise other information relevant to non-profit financial reporting and the IFR4NPO project

International Public Sector financial accountability index, accrual adoption, IFAC, 2018
Click Here
IPSASB Rules of the Road, Approach to convergence with IASB, 2008
Click Here
IPSAS – IFRS Alignment report, quarterly dashboard
Click Here
ACCA Companion Guide for Not-for-profits to IFRS for SMEs, UK, 2015
Click Here
USAID new partnerships initiative
Click Here
Government Accountability Office 6 Feb 2020, article about US regulations requiring Cost Accounting Principles to align to federal industry standards
Click Here
Money Where it Counts Project write up
Click Here
Australian NPO Chart of Accounts
Click Here
Article in Civil Society Magazine on progress towards international standards for accounting and grant practice in non-profits, 2015.
Click here
Article in Charity Finance Yearbook calling for international standards for financial management for the non-profit sector, 2011
Click here
Report of the INTOSAI Working Group on Accountability for and the Audit of Disaster-related Aid, 2013
Click here
Integrated Financial Accountability Framework adopted by IATI (developed by INTOSAI)
Click here
Neither true nor fair, A critique of the True and Fair Foundation’s Review of Charitable Spending by UK Charities, 2015, UK
Click here
UK ASB Interpretation of Principles for Public Benefit Entities, 2007
Click here

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