Expenditure classification

Explaining to users of financial statements how money is spent by non-profit organisations (NPOs).

What are the issues?

How do NPOs best present their expenditure? Should the primary analysis of expenses be based on function or nature of spend? What relationship should exist between expenditure classification in the financial statements and reporting to other stakeholders such as donors? How important is it that there is consistency across NPOs? Should NPOs be able to choose or should there be primary headings used by all NPOs either in the main financial statements or as additional disclosures?

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.


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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