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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
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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Updates and Announcements
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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
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Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.
Meeting
26
September 2024
Time zone: UTC
09:00 - 17:00

TAG meeting, 26-27 September 2024

Agenda

Meeting agenda – EN | ES | FR 

Agenda items

1. Structure and content of INPAG: EN | ES | FR 

2. Section 2 Concepts and Pervasive Principles – Final Guidance: EN | ES | FR 

3. Revenue: EN | ES | FR 

4. Inventories: EN | ES | FR 

5. Section 30 Foreign Currency Translation: EN | ES | FR 

6. TAG Terms of Reference: EN | ES | FR

7. Section 1 Non-Profit Organisations – Final Guidance: EN | ES | FR 

8. Grant Expenses and Final Guidance: EN | ES | FR 

9. Section 26 Share based payments and Section 28 Employee benefits Final: EN | ES | FR 

10. Sections 11 Financial instruments and 21 Provisions and contingencies Final: EN | ES | FR 

11. Section 25 Borrowing Costs and Section 29 Income Taxes – Final: EN | ES | FR 

12. Sections 31 Hyperinflation and 32 Events after the end of the reporting period: EN | ES | FR 

13. Consolidated and Separate Financial Statements: EN | ES | FR 

Minutes

The minutes in the form of agreed ‘Advice’ and ‘Requests’ will be made available after the meeting

Recording

Find below the recording from Day 1

Here are the timestamps for the various agenda items:

Find below the recording from Day 2

Here are the timestamps for the various agenda items:

  • 00:00:00 Welcome
  • 00:01:40 TAG Terms of Reference Paper 6
  • 00:17:48 Structure of INPAG, and Preface Paper 1
  • 00:50:33 Grant expenses Paper 8
  • 01:52:27 Share based payments Paper 9
  • 02:00:26 Employee benefits Paper 9
  • 02:11:10 Financial instruments Paper 10
  • 02:39:26 Provisions & contingencies Paper 10
  • 02:43:14 Borrowing costs Paper 11
  • 02:49:26 Income Taxes Paper 11
  • 03:03:55 Hyperinflation Paper 12
  • 03:05:48 Events after reporting period Paper 12
  • 03:35:35 Consolidated financial statements & control Paper 13

TAG meeting, 16 July

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