Inventory held for use or distribution

To deliver services, inventory can be provided to and held by non-profit organisations (NPOs) for their own use or to pass on to service recipients.

What is the issue?

How should low value, high volume inventory, such as donated items for re-sale be treated? How about donated or purchased inventory such as pharmaceuticals close to their ‘use by’ date and potentially not usable?

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 inventory that is held for use in the NPO or distribution to service users, read the IFR4NPO Consultation Paper Part 2: Issue paper 6 available here

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Webinar resources

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

Financial reporting challenges
Inventory alternatives