Cash transfers (grants and donations)

A significant source of funding for non-profit organisations (NPOs) which they can use to further their objectives.

What are the issues?

If a grant or donation can only be used for specific purposes or time period, how is it recognised, measured and reported? When should income be recognised if there are performance criteria and/or obligations? Can income be recognised if cash is received on a reimbursement basis and the work needs to be audited? When should donations to purchase a capital asset be recognised? What if the donation is repayable if the asset, at some future date, is no longer used for its intended purpose?

Explore this issue further

The Consultation Paper material for this topic is under development.

The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings

Resources

What are your opinions on this issue?

If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.

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