Centre of Excellence for the study of international non-profit accounting issues.

A Treasure Trove

This section of the website has been created for those interested in diving deeper into the subject of international NPO financial reporting. Review some real NPO financial statements from around the world, read the literature, and access tools, all conveniently curated in one place.

Accounting Issues

A number of sector-specific accounting and reporting issues have been prioritized to be addressed by the IFRANPO project. In addition to consideration of the framework, including concepts and pervasive principles that underpin the guidance, these are:

Exposure Draft 1

Exposure Draft 2

Exposure Draft 3

Follow the link below to explore each one, with a deep dive into the challenges and possible solutions.

Financial Statements

One of the most important reasons for developing international guidance is the current diversity in the annual reports and financial statements of non-profit organisations (NPOs). Follow the link to look at examples from all over the world. Share an example from your own country.

Reference Materials

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


Access some practical tools to support accounting and reporting by non-profit organisations (NPOs), including an Accounting Basis Diagnostic Tool.