About
Back
About
An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
INPRF
The work of IFR4NPO will be continued by the International Non Profit Reporting Foundation (INPRF)
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?
INPAS
Community
Back
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 Statement of Support
Donors are taking INPAS and harmonisation of grant reporting seriously. Check the signatories to this statement of support.
Events and Meetings
Back
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
News and Blogs
Back
Updates and Announcements
Blogs and Podcasts
Resources
Back
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.

The IFR4NPO project is now complete. Please visit INPRF.org to learn more about the next steps for the project and INPAS.

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

Previous

ED 3 Focus Group – Fundraising costs

Next
ResourcesAccounting and Reporting IssuesFinancial Statements
About IFR4NPOIFR4NPO TeamUpdates and AnnouncementsContact Us
Stay ConnectedFollow us on LinkedInIFR4NPO Newsletter
Privacy Policy

Copyright 2026 IFR4NPO

Terms & Conditions Cookie Policy