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INPAS companion guides
The Practice Guides are short, practical documents designed to support Non-Profit Organisations (NPOs) with their financial reporting, including working with donors.
They work in conjunction with the International Non-Profit Accounting Standard (INPAS) to help make the most of its benefits.
Who can use the Practice Guides?
The Practice Guides can be used by any NPO. They are designed for NPOs that are preparing accrual-based general purpose financial statements. NPOs do not have to adopt or even plan to adopt INPAS to be able to use the Practice Guides.
Similarly, an NPO that is adopting INPAS does not have to use the Practice Guides.
However, as they have been designed to work together, NPOs are likely to get the most benefit when they use both INPAS and the Practice Guides.
The Practice Guides
INPAS Practice Guide 1 – Harmonised grant reporting
INPAS Guide 1 provides a standardised format for reporting on specified activities such as grants.
Coming soon
INPAS Practice Guide 2 – Standardised grant clauses. This guide will provide standardised clauses to support the interpretation and development of grant agreements.
Future practice guides
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