Accounting standard regarding the recognition, measurement, disclosure of income and expenses for non-profit organizations agreement to the INPAG Guide

Abstract

This essay discusses the analysis of the INPAG Guide, a normative proposal developed by the Chartered Institute of Public Finance and Accounting (CIPFA), oriented to the recognition, measurement and disclosure of revenues and expenses in Non-Profit Organizations (NPOs). This guide was developed in response to the absence of specific international accounting standards for this type of entity, which has historically forced the adaptation of general standards that do not take into account their operational and financial particularities. The research is framed within a qualitative approach, under the positivist paradigm, using the deductive method and an analytical documentary design. The key elements of the INPAG Guide were examined through the analysis of bibliographic sources and the use of index cards as a collection instrument. The results highlight its potential to improve the transparency and specificity of financial information in NPOs, strengthening decision making and stakeholder confidence. In conclusion, the INPAG Guide represents a significant advance towards accounting standardization for NPOs, offering clear guidelines adapted to their reality, which contributes to greater quality and usefulness of financial information.