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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
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The Guidance
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IFR4NPO Consultation
Your opportunity to shape the future of financial reporting for non-profit organisations.
Consultation Paper
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Draft Guidance
Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations.
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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.
Around The World
The project's regions and focus countries have been identified to effectively target resources and engagement efforts.
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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.
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.
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Financial Statements
See example NPO financial statements from around the world.
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Access a library of reference materials that have informed the development of the project.
Glossary
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FAQs
Frequently asked questions.
Tools
Practical tools to support NPO accounting and reporting.

NPOs acting on behalf of other entities

Non-profit organisations (NPOs) can work with funders to pass on cash and/or assets to other entities.

Accounting and Reporting Issues
Issue

What is the issue?

If an NPO receives cash or assets to pass to another entity, is the NPO acting as agent or  principal, making its own decisions? What implications does this have for the financial statements?

Find out about IFR4NPO’s upcoming free webinar exploring this issue 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 the accounting treatment when NPOs work with funders to pass on cash and/or assets, read the IFR4NPO Consultation Paper Part 2 : Issue 2 available here.

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