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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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INPAG
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Exposure Draft 1
The first Exposure Draft of INPAG is open for public comments until 31 March 2023
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Your opportunity to shape the future of financial reporting for non-profit organisations.
INPAG ED1: Comment Letters
View the responses and comment letters received
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Consultation Paper
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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.
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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.
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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.
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The Donor Reference Group is chaired by Humentum. It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
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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
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INPAG Framework

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

Accounting and Reporting Issues
Issue

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.

Exposure Draft 1

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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