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