What is INPRF?
INPRF is a non-profit, public interest organisation established to develop high–quality, credible, comparable and globally accepted financial reporting standards specifically for Non-Profit Organisations (NPOs). INPRF publishes the International Non-Profit Accounting Standard (INPAS). It also publishes Practice Guides to support high-quality financial reporting for NPOs. INPAS has been developed using a rigorous, inclusive and transparent due process.
Learn more about how INPAS was developed
INPRF’s mission and purpose
Our mission is developing and promoting the Standard that harmonises non-profit financial reporting globally.
INPRF has the following purposes:
- Standard setting – to develop high-quality international reporting standards for non-profit organisations
- Advocacy – to promote the adoption and implementation of INPAS
- Support – to aid INPAS adoption and implementation by educating and informing stakeholders
Learn more about INPAS
Part of the Global Suite of Standards
By publishing INPAS, INPRF has filled the gap that existed in the global suite of financial reporting standards.
Global standards for non-profit organisations have never been more critical.
IFRS (Corporates)
Global standards for corporates have existed since 1973. The IFRS Foundation provides International Financial Reporting Standards and Sustainability Standards. It also provides the IFRS for SMEs Accounting Standard.
IPSAS (Governments)
Global standards for governments commenced in 1997. The International Public Sector Accounting Standards Board (IPSASB) provides International Public Sector Accounting Standards (IPSAS) and will also publish public sector sustainability standards.
INPAS (Non-Profit Organisations)
The first global standard for NPOs was published in 2025. The International Non-Profit Reporting Foundation provides the International Non-Profit Accounting Standard (INPAS) and complementary Practice Guides.
Funding
- Our goal is to generate sufficient resources to sustain our mission and operations.
- To be sustainable we seek funding from a diverse range of sources and to maintain adequate reserves to be able to manage unexpected events.
- To be independent we will avoid reliance on any single funding provider.
- Initial support for INPRF has come from philanthropic donors. Our funding sources will be disclosed in our annual reports.