About
Back
About
An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
Meet the IFR4NPO Team: Steering Group, Secretariat, Advisors and Champions
Project Governance
The project is governed by a Steering Group.
Project Updates
Find our annual project reports and latest newsletters here.
Funding
Who has funded the project so far? What’s the budget? What funding opportunities are there?
Contribute
Please get in touch here to explore funding and sponsorship opportunities.
The Guidance
Back
IFR4NPO Consultation
Your opportunity to shape the future of financial reporting for non-profit organisations.
Consultation Paper
View the Consultation Paper and the responses received
Exposure Drafts
Draft Guidance
Consultation Paper Feedback
Summary response to the sector
Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations.
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Community
Back
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.
Events & News
Back
Latest News
Events
Blogs
Resources
Back
Financial Statements
See example NPO financial statements from around the world.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.
FAQs
Frequently asked questions.
Tools
Practical tools to support NPO accounting and reporting.
Non-English Resources
The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement

Reporting entity and control (including branches)

Non-profit organisations (NPOs) may operate with branches, with other entities or through separate divisions.

Accounting and Reporting Issues
Issue
View this short video to find out more. Click on the video to view in full screen.

What is the issue?

When should an activity be included within or excluded from the financial reports of an NPO? Should branches be accounted for as part of an NPO? How is control of another entity determined?

Find out about IFR4NPO’s upcoming free webinar exploring this issue here.

View the 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 what determines a reporting entity and what that means for branches, read the IFR4NPO Consultation Paper Part 2: Issue 2 available here.

Additional resources

View the paper on this topic discussed by the Practitioner Advisory Group on 16 March 2022 here.

Click here to see 2021 webinar resources (slides and recordings) on this topic. The videos have sub-titles in French and Spanish.

Shape the future, share your voice

Subscribe to IFR4NPO
ResourcesAccounting and Reporting IssuesFinancial Statements
About IFR4NPOIFR4NPO TeamNewsContact Us
Stay ConnectedFollow us on TwitterFollow us on LinkedInIFR4NPO Newsletter
Privacy Policy

Copyright 2022 IFR4NPO

Terms & ConditionsCookie Policy