Exposure Draft 3 (2024)

Overview

While INPAS was under development it was referred to as the International Non-Profit Accounting Guidance (INPAG). Exposure Draft 3 was issued on 28 May 2024 and open public feedback until 16 September 2024.

View this short video for an overview of the structure and key topics addressed in Exposure Draft 3 (INPAG ED3).

View Exposure Draft 3

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