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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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Exposure Draft 1
Draft Guidance
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations.
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See example NPO financial statements from around the world.
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The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement
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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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