Exposure Draft 2 (2023)

Overview

While INPAS was under development it was referred to as the International Non-Profit Accounting Guidance (INPAG). Exposure Draft 2 was issued on 26 September 2023 and open for public feedback until 15 March 2024.

View this short video for an overview of the structure and key topics addressed in Exposure Draft 2 (INPAG ED2).

View Exposure Draft 2

Click the links to download pdf copies.

Invitation to comment including an excutive summary
Authoritative Guidance (including Application Guidance)
Basis for Conclusions
Implementation Guidance and illustrative examples
Full document

View the responses

We received 145 responses from diverse stakeholders in 51 countries. 47 comment letters were submitted (from 28 organisations and 19 individuals), as well as 98 survey responses.

View the Exposure Draft 2 Responses