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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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IFR4NPO Consultation
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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.
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The PAG provides advice on the development of the guidance from a practitioner perspective.
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Non-English Resources
The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement

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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