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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
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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.
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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
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INPAG in the news
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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
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Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
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Event
11
July 2024
UTC / GMT
11:00 - 12:00

Fund accounting – Proposals in INPAG ED3

Event Overview

The free online event held in English with resources in French and Spanish.

This webinar covered the proposals for fund accounting in International Non-Profit Accounting Guidance Exposure Draft 3 (INPAG). This is relevant because:

  • Separate tracking of restricted income and how it is spent, facilitates accountability for funds given for specific purposes
  • Transparency about unrestricted income and how it is spent, builds confidence for funders to give unrestricted funding
  • Visibility about unrestricted fund balances and reserves, allows readers to assess financial sustainability

The participants learnt more about:

  • Fund accounting
  • Types of funds defined in INPAG
  • How are transactions and balances presented in the financial statements and notes?

Resources shared

 

INPAG and Donor reporting – Proposals in ED3

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Focus Group 4 - NPOs: Public benefit and directing surpluses

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