November 2023
13:00 - 14:00

ED2 - Revenue from grants & donations

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Event Overview

The free online event will be held in English with resources in French and Spanish.

This webinar covers the proposals in relation to Revenue from grants & donations that will be set out in the International Non-Profit Accounting Guidance Exposure Draft 2 (INPAG ED2).

Attend this free webinar to learn more about:

✅ How are the wide range of types of grants classified for accounting purposes?

✅ Under what circumstances can grant revenue be deferred?

✅ What is the treatment for project grants that have constraints on how income can be used?

✅ What’s the accounting treatment if grant terms are breached?

✅ What’s the impact on the ‘bottom line’ surplus or deficit?

Participants will be able to:

  1. Become familiar with the proposals on this topic in INPAG ED2
  2. Share comments and ask questions
  3. Learn how to participate in the consultation process to ensure that your voice and perspective is reflected.

Who should attend?

Anyone is welcome, but it will be most relevant for:

  • Non-profit organisations – Senior Finance Staff, board treasurers, and other interested staff from finance, grants, compliance, programmes or audit etc
  • Grant-providing organisations (eg donor agencies, philanthropic organisations or INGOs) that assess grantees or set reporting policies
  • Auditors of NPOs,
  • Regulators of NPOs,
  • Accounting bodies and standard setters,
  • Relevant networks of the above,
  • Interested trainers, consultants or academics

Learning approach

The event will include a pre-recorded video, polls, and question/comment and answer. Non-English participation will be facilitated using Microsoft Translator mobile phone app.

In case you have any special needs, please contact us on and we will do our best to accommodate them.

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Special instructions

1 Essential viewing before webinar

A short video with an overview of International Non-Profit Accounting Guidance Exposure Draft 2 (INPAG ED2) is available (from 26 September 2023) from this webpage: Exposure Draft 2 – IFR4NPO.

To save time during the webinar, and avoid duplication for those attending multiple webinars in ED2 series, we will assume attendees have watched this video.

2 Optional viewing before webinar

If you would like to prepare in advance on this webinar’s topic, you can plan to:

    • Read the relevant section of INPAG ED2 text, from 26 September, available at Exposure Draft 2 – IFR4NPO.
    • View the explainer video on this topic that will be available a week before the event. This same video will also be shown during the webinar itself. Viewing in advance will give you more time to familiarise yourself with the content and frame your questions or comments.

3 Comments or questions

If you would like to send in any comments or questions about the proposals in ED2 ahead of the webinar, you are welcome to submit them using this form. For any other queries, please contact

4 Non-English participation

If you would like to participate in a language other than English, please download the free Microsoft Translator App onto your mobile phone and create an account.

During the event we will share a conversation code that will enable you to see transcriptions of the proceedings in your preferred language. You can also type in your own language and it will be auto-translated into the languages of other users on the app.

The best way will be to join the webinar on zoom from your computer, and simultaneously follow the auto-translated transcript from your mobile phone.