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.

We are keen to consult with a selection of preparers and users of financial statements on this issue.  We will therefore be holding a one-hour focus group to explore:

  • 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

The focus group discussion will be in English, for 60 minutes on Wednesday 13 September 2023, at 12pm (noon) UTC / GMT.

Who should request an invitation?

Invited stakeholders from the following groups of users (and preparers) of NPO financial statements.

  • Funders and potential funders
  • Regulators
  • Tax authorities
  • Civil society representatives
  • Clients / service users / beneficiaries of NPOs
  • NPO Board members / Directors / Trustees
  • Senior finance staff of small, medium or large NPOs (not micro entities / CBOs)
  • Auditors and consultants to such NPOs

To request an invitation, please click here

Request an invitation

ED 3 Focus Group – Fund Accounting

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