September 2023
11:00 - 12:00

ED3 IFR4NPO Focus Group – Fundraising costs

Event Overview

International Non-Profit Accounting Guidance (INPAG) Exposure Draft 3 will cover the topic of fundraising costs.

On Wednesday 13 September 2023, we consulted with a selection of preparers and users of financial statements on this issue. During this meeting we explored the following:

  • The types of activities and costs that should be included with a standard definition of fundraising costs, including the potential inclusion of costs related to trading activities and investment management
  • Methods for aggregating and allocating costs
  • Proposed presentation and disclosure requirements

ED 3 Focus Group – Fund Accounting

Common model for grant revenue & expenses – Proposals in INPAG ED2