About
Back
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
Back
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
Back
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
Back
Latest News
Events
Blogs
Resources
Back
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.

Accounting Basis

The accounting basis used in the Guidance – accrual, cash or modified – needs to ensure that non-profit organisation (NPO) stakeholders’ needs are met in the simplest way possible.

Accounting and Reporting Issues
Issue

What is the issue?

The Consultation Paper has a core premise that the Guidance will be for financial statements prepared on an accrual basis for reasons explained. But some donors require cash basis reports and some NPOs may lack capacity.

Join the conversation here.

Watch this explanatory video to find out more. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about accounting basis, read the IFR4NPO Consultation Paper Part 1: Chapter 3 available here

Shape the future, share your voice

Sign up for updates
ResourcesAccounting and Reporting IssuesFinancial Statements
About IFR4NPOIFR4NPO TeamNewsContact Us
Stay ConnectedFollow us on TwitterFollow us on LinkedInIFR4NPO Newsletter
Privacy Policy

Copyright 2024 IFR4NPO

Terms & ConditionsCookie Policy