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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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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 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 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.

Dear Stakeholders,

The holiday season is quickly approaching, and I am glad to be in touch for the final time this year. The high point of our year was the launch of the on International Non-Profit Accounting Guidance, Exposure Draft 1 on 20 November. If you are not familiar with the term ‘Exposure Draft’, you are not alone! Our most clicked post on Linkedin this month was a short explainer, which you can see here.

INPAG in the News

The International Non-Profit Accounting Guidance, Exposure Draft 1 (INPAG ED1) consultation period was opened on 20 November 2022.

We were glad to have the announcement featured by IAS Plus (‘The #1 website for global accounting news’) and Civil Society Media (‘The UK’s only independent media company dedicated solely to supporting the charity sector’). Devex (‘insider reporting that drives the global development agenda’) also published an article about the guidance a few weeks ago.

Our thanks also go out to the many Professional Accountancy Organisations and others who helped to spread the word.

Overview video

Please watch this short video below for an overview of INPAG ED1. The YouTube playlist includes versions in Spanish and French (with Arabic coming soon).

Share your voice

The best Christmas gift you could give us would be to let us know that you plan to share your views! The Exposure Draft is open for comments until 31 March 2023.

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Please take a  moment to let us know (commitment free) that you intend to submit a response.

We will then be able to support you with resources in your preferred language, tailored to your topics of interest, invite you to relevant events and prioritise your queries.

LET US KNOW YOU INTEND TO SUBMIT A RESPONSE

Translation of INPAG ED1 

The IFR4NPO Project is keen to hear feedback from relevant stakeholders, not limited to those who are fluent in English. Regrettably we are not in a position to provide the full Exposure Draft text in languages other than English at this time. The reasons are explained more fully here.

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Please also note that licensing arrangements between CIPFA, the IFRS Foundation and IFAC for the use of content from IFRS and IPSAS standards, mean that individuals or organisations may not publish their own unofficial translations, as it would be in breach of copyright.

To mitigate these challenges, in addition to the Invitation to Comment in English and Spanish, the project is working to provide the following  resources in French and Arabic in the coming weeks.

  • A short video providing an overview of the Exposure Draft
  •  A translation of the Invitation to Comment, including a comprehensive summary and the questions
  •  4 explainer videos covering the key proposals relating to the main topics (see below)

 

 

VIEW THE INVITATION TO COMMENT IN SPANISH

Webinars

Our upcoming series of webinars will address the four main topics covered in INPAG ED1, outlining the proposals, and with plenty of time for your questions and comments.

In the next newsletter, you will hear from us about the outreach we are planning before this consultation period close.

Country Events

We co-host online meetings with our Country Champions all over the world to encourage stakeholders in specific countries or regions to participate in the IFR4NPO project.
You are welcome to attend; please register by clicking the link to our events page provided below. You can also view previous event recordings and materials.

VIEW EVENTS

We believe that the creation and adoption of an internationally applicable accounting standard for NPOs will create an environment where NPOs have more equitable access to income and financial health. Together, we can make change happen!

On that note, the project team from Humentum and CIPFA wishes you a wonderful end to the year, and a restful holiday.

Thanks for taking the time to read our news – I’d love to hear your comments or reactions.

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

I look forward to connecting with you next month!

Samantha Musoke, 

Project Director IFR4NPO, Humentum

For the Project Team

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