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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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The project is governed by a Steering Group.
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INPAG
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Exposure Draft 1
The first Exposure Draft of INPAG was open for public comments until 31 March 2023
Have your say
Your opportunity to shape the future of financial reporting for non-profit organisations.
ED1 Responses
View the responses and comment letters received
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Consultation Paper
View the Consultation Paper and the responses received
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
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
FAQs
Frequently asked questions.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.

Non-exchange revenue

Non-profit organisations (NPOs) often receive resources such as cash contributions or grants, donations of physical items or services, and volunteer time.

Accounting and Reporting Issues
Issue

What is the issue?

What principles are needed for recognising, measuring and disclosing non-exchange income, provided without direct value to the contributor eg donations, grants, assets and services?  What if the resource can only be used for specific purposes?

View the explanatory video here. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about different sources of revenue including cash contributions, gifts in-kind and services in-kind read the IFR4NPO Consultation Paper Part 2: Issue 3 available here.

Join the conversation

Click ‘comment’ or ‘like’ on the post below to go to the conversation thread on this topic in LinkedIn.

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Webinar resources

Check out these video extracts from our webinar on non-exchange revenue, and view all the resources here.

Financial reporting challenges
Revenue alternatives
ResourcesAccounting and Reporting IssuesFinancial Statements
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