A SR20 pilot on short final to a non-towered airport reported a NMAC with an aircraft departing opposite direction.

Narrative

While conducting approach practice at ZZZ on the RNAV (GPS) Runway XX procedure with a safety pilot on board under VFR condition; we made standard CTAF announcements advising that we were inbound. Winds were variable at the time. After descending past the final approach fix; I perceived that an aircraft had departed Runway XY in the opposite direction; creating a possible conflict. Later; a review of ADS-B data confirmed that this was in fact a near miss. Our plan had not been to land but rather to fly the approach and execute the published missed approach; however; the departing traffic's opposite-direction takeoff resulted in the encounter. I had assumed that other aircraft would hold short of the runway and wait when inbound traffic was on a straight-in RNAV approach; but this event highlighted the need to never rely on assumptions. I learned the importance of maintaining heightened vigilance; even when flying under a view-limiting device with a safety pilot; and to always be prepared for unexpected traffic at uncontrolled airports.