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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
Meet the IFR4NPO Team: Governance Group, Secretariat, Advisors and Champions
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Find out how IFR4NPO and INPAG are governed.
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INPAG
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Exposure Draft 3
INPAG Exposure Draft 3 is 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
Your opportunity to shape the future of financial reporting for non-profit organisations. Exposure Draft 3 is open for comment until 16 September 2024.
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
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Join the organisations and individuals advocating for efficiency, equity and accountability in non-profit financial reporting
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 Reference Group Statement of Support
Signatories from the Donor Reference Group state their support for improved quality and reduced burden of NPO financial reporting.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events, News and Blogs
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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
FAQs
Frequently asked questions.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.
Event
25
July 2024
UTC / GMT
11:00 - 12:00

Other topics in INPAG ED3

Register

Event Overview

The free online event will be held in English with presentation resources available in French and Spanish. Each participant will be able to see captions auto-translated into their choice of 28 languages.

This webinar covers the remaining topics that are part of International Non-Profit Accounting Guidance Exposure Draft 3 (INPAG). These sections have been updated from the text in IFRS for SME Accounting Standard for minor editorial changes only, as they were not prioritised for full review during this stage of INPAG development. These topics are still relevant because:

  • NPOs may receive donated assets, which are measured at ‘fair value’.
  • NPOs may work with other entities in a range of formalised structures.
  • NPOs may invest funds in property, to generate revenue for their missions.
  • NPOs may own assets, which may become impaired and no longer useful.
  • NPOs may engage in operating and finance lease arrangements.
  • NPOs may have liabilities (and, rarely, holders of equity claims)
  • NPOs may have transactions with related parties that require disclosure.

Who should attend?

Anyone is welcome, but it will be most relevant for:

  • Non-profit organisations – Senior Finance Staff, board treasurers, and other interested staff from finance, grants, compliance, programmes or audit etc
  • Grant-providing organisations (eg donor agencies, philanthropic organisations or INGOs) that assess grantees or set reporting policies
  • Auditors of NPOs,
  • Regulators of NPOs,
  • Accounting bodies and standard setters,
  • Relevant networks of the above,
  • Interested trainers, consultants or academics.

Participants will be able to:

  • Become familiar with the proposals in INPAG ED3
  • Share comments and ask questions
  • Learn how to participate in the consultation process.

In case you have any special needs, please contact us on info@ifr4npo.org and we will do our best to accommodate them.

Register by clicking the link below

Register

Learning approach

The online event will include a pre-recorded video, polls, and question/comment and answer. The pre-recorded video will be available in French and Spanish. Captions can be auto-translated by each participant.

Illustrative financial statements in INPAG ED3

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