International Financial Reporting Standards (IFRS) are designed for general purpose financial statements for profit making entities, but are often applied to NGOs.
UK Charities SORP
The UK Statement of Recommended Practice for charities is only applicable to charities in the UK. It has good recommendations for fund accounting and narrative reporting.
International Public Sector Accounting Standards are applicable to Governments. They consider cash accounting, fund accounting, non-reciprocal transactions and assets that are not used to generate profit.
Unites States Generally Accepted Accounting Principles includes very detailed guidelines of how financial reports should be drawn up for NPIs (Non Profit Institutions).
Includes details of the institute roles and roles of the Accountant.
U.S. foreign development assistance