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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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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.
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TAG Meetings
Technical Advisory Group meetings.
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Practitioner Advisory Group meetings.
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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.
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FAQs
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Glossary
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Dear Stakeholders,

We are glad to reach out to you again with updates for January 2023.

While Exposure Draft 1 of INPAG is still open for comments, we have been focused on supporting you to understand the proposals, so that you can share your voice and shape the future, reflecting your context and priorities.

In this month’s newsletter we share resources from our recent webinar series: Seduisant from Cote D’Ivoire said

“Thank you! That was insightful – and great YouTube video, very informative!”

We are delighted to share with you that the ED1 summary has now been published in French, and you can find out about our upcoming consultation events in February – let us know if you would like an invitation to the regional meeting for stakeholders in Africa or Asia.

 

Recent Webinar Series

For the last couple of months, we have been talking about the International Non-Profit Accounting Guidance – Exposure Draft 1 (INPAG ED1) and this month we held a series of webinars. The resources are now available so that you can:

✅ Become familiar with the proposals in INPAG ED1
✅ View Questions and Answers by participants
✅ Learn how to respond to the consultation and have your say.

Resources – videos & slides in English, French & Spanish

1. Description of NPOs / Reporting Entity: What is a non-profit organisation? How is the reporting entity defined in the context of INGOs with branches etc?

2. Framework for INPAG: What are the sector-relevant concepts and pervasive principles?

3. Financial Statement Presentation: What’s the proposed format for the primary financial statements?

4. Narrative Reporting: What will be the mandatory requirements for narrative commentary to accompany the financial statements?

On each of these of these pages are resources that were used during the event, available in English, French and Spanish. The question and answer sections have auto translated captioning available on YouTube.

Upcoming Events

Africa consultation meeting – online on 22 February, 10:00 – 13:00 UTC, request an invitation!

Asia consultation meeting – online on 23 February: 08:00 – 11:00 UTC, request an invitation!

INPAG ED1: Open online consultation meetings on 27 February, with two sessions for your preferred time zone.

  • Session 1: Asia, Oceania and Africa (English with participation in French)
  • Session 2: Europe, and the Americas (English with participation in Spanish)
VIEW EVENTS

Share your voice 

Please take a  moment to let us know (commitment free) that you intend to submit a response to the Exposure Draft 1 consultation, before 31 March 2023.

We will then be able to support you with resources in your preferred language, tailored to your topics of interest, invite you to relevant events, and prioritize your queries.

LET US KNOW YOUR INTENTION TO COMMENT

Translation of INPAG ED1 

The INPAG Exposure Draft 1 summary is now available in French.

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DOWNLOAD THE INPAG ED1 SUMMARY IN FRENCH

Advisory Group Meetings

  • Technical Advisory Group meeting held on 10 January 2023. View the issue papers here.
  • Practitioner Advisory Group meeting held on 14 December 2022. View the issue papers, Discussion Summary and recording here.
  • Technical Advisory Group meeting held on 29-30 September 2022. The advice and Requests have now been published.

 

Thanks for taking the time to read our news – I’d love to hear your comments or reactions.

Please follow us on LinkedIn, Twitter and YouTube platforms to stay connected.

I look forward to connecting with you next month!

Samantha Musoke, 

IFR4NPO Project Director, Humentum

For the Project Team

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