Exposure Draft 1 was issued on 21 November 2022, and open for public feedback until 31 March 2023. The responses can be seen here.
View this short video for an overview of the structure and key topics addressed in International Non-Profit Accounting Guidance, Exposure Draft 1 (INPAG ED1).
Click here to view in English, or click ‘Youtube’ to see the playlist for versions in Spanish and French
We received 69 comment submissions, from 44 organisations and 25 individuals. We also received 301 responses to 4 surveys, from 127 individuals. Respondents came from 61 countries.
Click the links to download pdf copies.
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 relate to i) the Licensing agreements in place ii) the availability of official translations of source text from other standards, iii) availability of resources, and iv) the capacity of the project team to check translations, while also developing material in English for Exposure Drafts 2 and 3, due for release in 2023.
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, the project has provided the following resources in Spanish and French:
We also held multi-lingual webinars on the above four topics in January 2023.
There are four key topics addressed in Exposure Draft 1, follow the links to see resources.
We held free webinars on each of the four topics addressed in Exposure Draft 1 in January 2023, in different time zones and supporting participation in English, Spanish, and French. View the event resources below.
