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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.
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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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Access a library of reference materials that have informed the development of the project.
Glossary
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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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