INPAG Framework

INPAG uses IFRS for SME Accounting Standard as a foundational framework, with NPO-specific concepts and pervasive principles that underpin the Guidance

What's the issue?

International Non-Profit Accounting Guidance needs a sector-specific framework that underpins development and application. Section 2 of INPAG sets out the ‘Concepts and pervasive principles’ for this purpose. You can view the Exposure Draft 1 below to see the proposed text and invitation to comment.

View this 24 minute explainer video to learn more about the proposals. Click “Watch on YouTube”  to see the playlist for French and Spanish.

Explaining the Proposals

This video explains the proposals relating to the Framework for INPAG as set out in International Non-Profit Accounting Guidance, Exposure Draft 1, Section 2.




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