About
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About
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
Governance
Find out how IFR4NPO and INPAG are governed.
Funding
Who has funded the project so far? What’s the budget? What funding opportunities are there?
Contribute
Demonstrate your support and contribute funds
INPAS
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Exposure Draft 3
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
Community
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Support us!
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 Statement of Support
Donors are taking INPAS 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
Catch up on event and meetings such as Focus and Working groups
News and Blogs
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Updates and Announcements
Blogs and Podcasts
INPAG in the news
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
FAQs
Frequently asked questions.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.
Country Champions
Country

Peru

“I’m excited about the IFR4NPO project as it advances transparency and accountability in nonprofit financial reporting. As Peru’s coordinator, I see its potential to strengthen financial management and build trust with donors and the community. I look forward to collaborating on this impactful initiative.—————————Estoy entusiasmado con el proyecto IFR4NPO, ya que promueve la transparencia y la responsabilidad en la presentación de informes financieros de las organizaciones sin fines de lucro. Como representante del proyecto en Perú, veo su potencial para fortalecer la gestión financiera y generar confianza con los donantes y la comunidad. Espero colaborar en esta impactante iniciativa.”

Country Champion

Percy Vilchez Olivares

Accounting and Financial Consultant and Academic at Universidad Nacional Mayor de San Marcos

pvilchezcpa@gmail.com

linkedin logohttps://www.linkedin.com/in/percy-antonio-vilchez-olivares-8aaa9512b/

Percy holds a PhD in Accounting and Business Sciences from the Universidad Nacional Mayor de San Marcos. He holds a Master’s degree (MBA) from the University of Quebec Canada and a Master’s degree in Organisational Development and Behaviour from the Universidad Diego Portales in Chile. He is also a Certified Public Accountant with membership in the Board of Deans of the Peruvian Association of Certified Public Accountants and holds current certification in ACCA, ICAEW, IFA England.

Percy is an academic at the Universidad Nacional Mayor de San Marcos and has held the positions of Academic Director and Director of the School of Accounting. He is also a researcher specialising in research in accounting and administrative sciences. He has done research in international accounting and is the author of several books in the field. Percy has won international and national awards in research.

He is the coordinator of the Task Force on DOM / International Financial Reporting Standards before IFAC for the Board of Deans of the Peruvian Association of Public Accountants.

Percy has extensive experience in both the public and private sectors, having participated as a preparer and manager of financial information in entities receiving international development funding and now as a consultant on financial reporting for not-for-profit entities and entities receiving government grants.

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