Grant expenses

Grants are made by non-profit organisations (NPOs) to other NPOs and service recipients.

What are the issues?

When an NPO makes a grant, when should the expense be recognised and measured? If the grantee has to meet certain criteria or fulfil conditions to be entitled to the grant, when should the expense be recognised? How is recognition affected if the grant passes through another organisation before reaching the organisation using the grant to provide a service? What information should be disclosed? Does a promise to make a grant create a liability, particularly in a multi-year arrangement?

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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