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The Basis for Conclusions

The INPAS Basis for Conclusions

The INPAS Basis for Conclusions

What is it?

The INPAS Basis for Conclusions provides the rationale for the decisions made about the accounting treatments in INPAS. It provides a summary of the reasons for why key proposals were accepted or rejected.

It also provides information about alternative approaches that were considered, and the intention behind the proposals. This can be useful when determining the most appropriate treatment for specific situations, particularly those that are less common.

INPAS Basis for conclusions cover with border

What is in it?

An explanation of the approach to each INPAS Section, including whether or how it has been adapted from the IFRS for SMEs Accounting Standard.

A summary of the main areas of discussion, particularly for the sections that have been written specifically for NPOs.

Suggestions for specific topics to be developed in future editions of INPAS.