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International Financial Reporting For Nonprofit Organizations

There is no international accounting standard written to meet the needs of the non-profits. A few developed nations have been able to strengthen their domestic sectors by developing national guidance to improve transparency, consistency and accountability. But lack of access to relevant standards contributes to inequity in NPO income and financial health, as well as causing wasteful duplication and inefficiency. The IFR4NPO project, implemented by Humentum and CIPFA, is addressing this gap.

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Led by Humentum and CIPFA, the Chartered Institute of Public Finance and Accountancy in the UK, the highly collaborative project design includes engagement with national standard setters and practitioners from every continent.

Evidence for demand for this guidance comes from a 2014 survey, in which 72% of respondents from 179 countries agreed that it would be useful. The International Accounting Standards Board and the International Public Sector Accounting Standards Board are aware and actively observing the development process.

Learn more about IFR4NPO


Project updates

Mark your calendars for September 26!️ We’re gearing up for the launch of INPAG Exposure Draft 2, which will be presented at the International Forum of Accounting Standard Setters (IFASS) meeting in London. Get ready to dive into the resources that will be shared after the launch.
Stay tuned for more details and be part of the conversation that is shaping the future of financial reporting within NPOs.

Get updates on INPAG ED2 by clicking here.


INPAG ED2 webinar series

During these webinars we will present and get feedback on proposals. Each will run for 60 minutes starting at 13:00 UTC / GMT. Register here.

Nov. 7: Common model for grants & donations revenue and expenses
Nov. 9: Grant expenses
Nov. 14: Revenue from grants and donations
Nov. 15 : Donations in-kind
Nov. 16: Inventories
Nov. 21: Foreign exchange transactions
Nov. 23: Other topics in ED2

Each webinar will support participation in English, Spanish, and French.


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Our Initiatives

We believe protecting those we serve around the world should be at the heart of every organization’s mission.
Helping organizations fully recover their indirect costs so they can focus on the work that matters.
An initiative to develop internationally applicable financial reporting guidance for non-profit organizations