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Harmonising non-profit financial reporting globally
The International Non-Profit Reporting Foundation (INPRF) has issued the world’s first International Non-Profit Accounting Standard (INPAS), designed to unlock transparency, trust and comparability in non-profit financial reports.
Stay informedClosing the global gap in non-profit financial reporting
Until now, there has been no international standard for Non-Profit Organisations (NPOs). Building on the work of the International Financial Reporting for Non-Profit Organisations (IFR4NPO) project, the International Non-Profit Reporting Foundation (INPRF) changes that – issuing INPAS to provide trusted, transparent guidance specifically for the sector.
The Solution:
- a single standard for whole-of-entity financial reports
- a practice guide for harmonised grant reporting
- a win-win that both improves quality and reduces burden
Explore INPAS
INPAS is a single, comprehensive standard that covers all NPO transactions. It has Implementation Guidance to help preparers use the Standard.
INPAS Practice Guide 1 – Harmonised grant reporting works with INPAS to drive reliable, efficient and consistent grant reporting.
The Standard
INPAS was issued in October 2025. It sets out the recognition, measurement, presentation and disclosure requirements for all NPO transactions
INPAS Practice Guide 1 – Harmonised Grant reporting
INPAS Guide 1 provides a harmonised format for reporting on specified activities such as grants . It complements INPAS
Translations and education materials
We are working on additional materials to support adoption and implementation. More coming in 2026
Adoption and use
The benefits of INPAS will be felt when it is widely adopted.
Additional guidance is available to support standard-setters, preparers and donors planning to adopt and implement INPAS or INPAS Guide 1.
Find out about Adopting INPAS
I am convinced of the transformative potential of harmonised grant reporting. It will make things easier for those receiving grants, while still meeting donors’ needs. The creation of an independent standard setter provides a golden opportunity for grant makers worldwide to engage for the good of the whole sector.
Director of Operations, The Oak Foundation
GLASS welcomes the creation of an international standard setter for the non profit sector, which will bring much needed consistency and build confidence with all stakeholders.
President, Group of Latin American Standard Setters
Many NPOs struggle with multiple accounting practices and reporting formats. INPAS will help showcase the high impact and innovative work to attract funds.
Founder Avkaash, Curator of Non Profit Finance Network India
Financial reporting is a key part of how nonprofits tell their story and build stakeholder confidence. With INPAS they now have a framework built on existing international standards, that is tailored specifically to meet their needs.
IFRS Trustee and Humentum Board member
“The launch of the Foundation is about more than standards – it’s about giving non-profits the tools they need to demonstrate transparency, strengthen accountability, and ultimately build greater trust with the communities and funders they serve.”
CEO, INPRF
Resources
Resources to support the use of INPAS
Get Involved
Throughout the development of INPAS, the work has been fuelled by the enthusiasm and commitment of stakeholders and volunteers in the non-profit sector and the accountancy profession. There are many ways you can get involved and the best way to hear about opportunities as they arise is to subscribe to and read our monthly newsletter.
See how you can get involved