September 2021
Asia & Oceania: 04-07am UTC (11AM Perth, Australia)
04:00 - 07:00
September 2021
Europe & Africa: 09-12pm UTC (11am Germany / South Africa)
09:00 - 12:00
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September 2021
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Exploring classification of expenses and fundraising costs: IFR4NPO Consultation

Event Overview

This event is part of our series of events taking a closer look at accounting and reporting issues specific to the non-profit sector as outlined in Part 2 of the Consultation Paper issued on 28 January.

The event is free and online in English.

The same event will be run in three sessions at time slots convenient for stakeholders in different regions and time zones. You can see the times of the sessions in the boxes opposite. Participants are welcome to attend any of the sessions.

Who should attend?

  • Local and international NPOs (NGOs and other non-profits) – senior finance staff & treasurers
  • Donors – involved in due diligence
  • Auditors (external auditors who give an opinion on financial reports)
  • Sector regulators and standard setters
  • Accountancy bodies

What topics will be discussed?

We will be addressing the following two topics:

1. Classification of expenses

Expenses are classified under headings on the statement of financial performance. Information about expenses supports stewardship and accountability. But analysing expenses in multiple ways for different users creates a burden for NPOs. Should NPO expense analysis have a standard format? If so, should expenses be summarized by nature or by function?

2. Fundraising costs

The cost of raising funds can be important to understand the effectiveness of a non-profit organisation’s (NPO’s) fundraising strategy. How should fundraising costs be defined and presented and should all NPOs follow the same approach?

There are additional resources and videos relating to Classification of expenses and Fundraising costs here.

Supporting accessibility

Closed captions: automated closed captioning will be activated in English.

Translation: we have the technical capability to add separate audio channels for simultaneous translation into different languages.  We do not, however, have funding or contacts to engage translators. If you would like to discuss how the event might be translated into your language, please contact

Sign language: If you would like to provide a sign language interpreter, we can ensure the interpreter’s camera is visible alongside the presenter.

Presentation file: if you would like to receive the presentation file in advance, please contact

Please contact in case of any query.

Reporting entity & assets: IFR4NPO Consultation

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