Non-profit organisations receive a range of donations, including physical items for them to use, distribute or sell.

What are the issues?

If items of inventory are provided to distribute to service recipients, should these be recognised?  If someone donates low value second hand items for re-sale, when should these be recognised, particularly if there are a lot of them?  If they are recognised, how should they be measured?  What disclosures should be made?  If a capital asset is donated, how should it be valued and what happens if it is only donated for the period of a project?

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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