About
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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?
Contribute
Please get in touch here to explore funding and sponsorship opportunities.
INPAG
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Exposure Draft 3
INPAG Exposure Draft 3 is 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
Your opportunity to shape the future of financial reporting for non-profit organisations. Exposure Draft 3 is open for comment until 16 September 2024.
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
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 Reference Group Statement of Support
Signatories from the Donor Reference Group state their support for improved quality and reduced burden of NPO financial reporting.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events, News and Blogs
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Latest News
Events
Blogs
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.

Meeting donor needs with Supplementary Statements

INPAG Practice Guide 1: Supplementary Statements provides a standard format that can be used for donor or project reports

Accounting and Reporting Issues
Issue

What is the issue?

General-purpose financial reports often do not meet donor needs for grant accountability. Many funders prescribe their own formats for grant reporting, which differ from each other. How can the burden on NPOs be reduced in a way that also meets donor needs?

The journey so far

A Supplementary Statements Working Group was formed in 2023, resulting in proposals that have been included in INPAG Exposure Draft 3.

ResourcesAccounting and Reporting IssuesFinancial Statements
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