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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
The IFR4NPO project aims to model good practice in transparency and accountability.
Funding
Who could fund the IFR4NPO project, why and how?
Contribute
Please get in touch here to explore funding and sponsorship opportunities.
The Guidance
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IFR4NPO Consultation
Your opportunity to shape the future of financial reporting for non-profit organisations.
Consultation Paper
Access the Consultation Paper.
IFR4NPO Consultation Response
Find out the three ways to submit a response to the IFR4NPO Consultation.
Accounting and Reporting Issues
There are a number of sector specific accounting issues 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
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
A Donor Reference Group is being established to be chaired by Humentum. It will consist of grant makers, including bilateral and multi lateral agencies, as well as trusts and foundations.
Events & News
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Latest News
Events
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Resources
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Financial Statements
See example NPO financial statements from around the world.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.
FAQs
Frequently asked questions.
Tools
Practical tools to support NPO accounting and reporting.
Forum

Classification of expenses

Expenses are classified under headings on the statement of financial performance.

Accounting and Reporting Issues
Issue
View this short video to find out more. Click on the video to view in full screen.

What is the issue?

Information about expenses supports stewardship and accountability. But analysing expenses in multiple ways for different users creates a burden for NPOs. Should NPO expense analysis have a standard format? If so, should expenses be summarized by nature or by function?

Join the conversation on this issue in the IFR4NPO forum here.

Deep dive

To get a more in depth understanding of our thinking about the classification of expenses read the IFR4NPO Consultation Paper Part 2: Issue paper 8 available here.

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