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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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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
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INPAG ED3 was open for public comment until 16 September 2024.
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The PAG provides advice on the development of the guidance from a practitioner perspective.
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Donor Statement of Support
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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).
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Event
07
September 2023
UTC / GMT
11:00 - 12:00

ED3 IFR4NPO Focus Group – Fund Accounting

Event Overview

INPAG Exposure draft 3 will cover the topic of fund accounting, ie the presentation of income, expenditure and net assets, with and without restrictions.

We are keen to consult with a selection of preparers and users of financial statements on this issue.  We will therefore be holding a one-hour focus group to explore:

  • The definition of ‘funds with restrictions’ and ‘funds without restrictions’ – this is particularly relevant in the context of a spectrum of restriction levels that can be applied to how resources provided to an NPO can be used, and the proposed requirement to classify them into binary presentation choices
  • Presentation and disclosure options

The focus group discussion will be in English, for 60 minutes on Thursday 07 September 2023, at 12pm (noon) UTC / GMT.

Who should request an invitation?

Invited stakeholders from the following groups of users (and preparers) of NPO financial statements.

  • Funders and potential funders
  • Regulators
  • Tax authorities
  • Civil society representatives
  • Clients / service users / beneficiaries of NPOs
  • NPO Board members / Directors / Trustees
  • Senior finance staff of small, medium or large NPOs (not micro entities / CBOs)
  • Auditors and consultants to such NPOs

To request an invitation, please click on the form below.

Request an invitation

Request an invite

ED 3 Focus Group – Classification of expenses

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ED 3 Focus Group – Fundraising costs

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