Grant expenses

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

Watch this video to find out more. Click on the video to view in full screen.

What is the issue?

When NPOs make grants, when should the expense be recognised, particularly if the grantee has to meet certain criteria to be entitled to it? When does a promise create a liability?

Find out about IFR4NPO’s upcoming free webinar exploring this issue here.

Watch this explanatory video to find out more. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about grant expenses read the IFR4NPO Consultation Paper Part 2: Issue 4 available here.

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Webinar resources

Check out these video extracts from our webinar on Grant expenses, and view all the resources here.

Financial reporting challenges
Grant expenses alternatives
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