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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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INPAG
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Exposure Draft 3
INPAG Exposure Draft 3 was open for public comment until 16 September 2024.
Exposure Draft 2
INPAG Exposure Draft 2 was open for public comment until 15 March 2024.
Exposure Draft 1
The first Exposure Draft of INPAG was open for public comment until 31 March 2023
Consultation Paper
View the Consultation Paper and the responses received
Have your say
INPAG ED3 was open for public comment until 16 September 2024.
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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.
Around The World
International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
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.
Donor Reference Group
The Donor Reference Group consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Donor Statement of Support
Donors are taking INPAG and harmonisation of grant reporting seriously. Check the signatories to this statement of support.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events and Meetings
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TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Events and Meetings
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Global coverage on Non-profit Financial Reporting
Resources
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations, that are being addressed by International Non-Profit Accounting Guidance (INPAG).
Financial Statements
See example NPO financial statements from around the world.
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
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Reference Materials
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Glossary
Glossary of terms.
Event
10
July 2024
UTC / GMT
11:00 - 12:00

INPAG and Donor reporting – Proposals in ED3

Event Overview

The free online event held in English with resources in French and Spanish.

This webinar covered the proposals in relation to donor reporting that will be set out in the International Non-Profit Accounting Guidance Exposure Draft 3 (INPAG). This was relevant because:

  • Many NPOs receive grants for specific purposes and are required to report on the use of funds, but the special formats of each donor report vary from each other.
  • INPAG Practice Guide 1: Supplementary Statements includes a harmonised format for specified activities, reconciled to the main financial statements.
  • The Supplementary statements may be used for specific grants, projects or other types of segmental reporting.
  • This will be a win/win for funders and NPOs in terms of improved assurance and reduced burden.

The participants learnt more about:

  • What does the standard format donor report look like?
  • How are the supplementary statements reconciled to the main financial statements?
  • Is use of the format mandatory or optional?
  • Which donors have committed to allowing or requiring their grantees to use this format?

Resources shared

Classification of expenses – Proposals in INPAG ED3

Previous

Fund accounting – Proposals in INPAG ED3

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