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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?
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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.
Community
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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 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
Catch up on event and meetings such as Focus and Working groups
News and Blogs
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Updates and Announcements
Blogs
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.

Dear Stakeholders,

It is a pleasure to reach out to you again and share a round-up of this month’s activities. One of my highlights for the last month was meeting with our Country Champions. I am always inspired by their energy and creativity, and I know their invaluable local knowledge and networks will help the project succeed.

Events

We host free online events tailored to your time zone and language. These events aim to create awareness about the IFR4NPO project and highlight the important role that our international stakeholders play in achieving consistent reporting in the sector. As well as registering for upcoming events, you can access the recordings and resources from past events.

Past

  • IFR4NPO in Nigeria -13 July 2022
  • IFR4NPO in Syria – 18 July 2022
  • IFR4NPO in Venezuela – Dando forma al futuro de los informes financieros sin fines de lucro – Partes interesadas de Venezuela 24 November 2021 (Video and slide deck resources have been added to the website).
View events

Guidance Development

 

If you are keen to follow the technical details, you can! The meetings of the technical and practitioner advisory groups (TAG and PAG) are fully transparent. You can see agendas, meeting papers, discussion summaries and a recording.

  • The TAG meeting on 4 May 2022 discussed concepts and pervasive principles, reporting entity, financial statement presentation and narrative reporting. The advice and request summary, audio and video recording are now available in English here
  • The PAG meeting on 15 June 2022 discussed narrative reporting, financial statements and Issues around consolidation. The meeting documents and recording are available in English here.
  • The TAG meeting on 28 June 2022 discussed pervasive principles, narrative reporting, financial statement presentation and consolidation. For the first time, the meeting papers have been shared in four languages here.

Blog

Recently, Humentum IFR4NPO Project Director, Samantha Musoke, shared her personal view on the issue of key figures in NPO financial statements. Her opinion is shaped by 21 years of experience in engaging with stakeholders in Uganda and across Africa.

She said: ‘Financial statements have evolved to meet the needs of investors and the for-profit world. As Humentum and CIPFA develop guidance for non-profit organisations through the IFR4NPO project, we have an amazing opportunity to rethink what are the ‘important numbers’ for our sector.’

Please watch the video and let us know your thoughts on LinkedIn.

Connect with us

We’ve enjoyed reading your comments on our most popular post this month.

We recently reached the milestone of 10,000 followers across all our platforms. We are delighted to engage with stakeholders who share our passion.

Please follow us on LinkedIn and Twitter platforms to stay connected.

In summary, I thank you for taking the time to read this newsletter – I’d love to hear your comments or reactions.

As you continue your own vital contribution to the work of the sector, we’ll be busy preparing the first tranche of the Exposure Draft for release in November.

I look forward to connecting with you next month!

Samantha Musoke,

Project Director IFR4NPO

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