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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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Non-exchange revenue

Non-profit organisations (NPOs) often receive resources such as cash contributions or grants, donations of physical items or services, and volunteer time.

Accounting and Reporting Issues
Issue

What is the issue?

What principles are needed for recognising, measuring and disclosing non-exchange income, provided without direct value to the contributor eg donations, grants, assets and services?  What if the resource can only be used for specific purposes?

View the explanatory video here. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about different sources of revenue including cash contributions, gifts in-kind and services in-kind read the IFR4NPO Consultation Paper Part 2: Issue 3 available here.

Join the conversation

Click ‘comment’ or ‘like’ on the post below to go to the conversation thread on this topic in LinkedIn.

shape the future, share your voice

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Webinar resources

Check out these video extracts from our webinar on non-exchange revenue, and view all the resources here.

Financial reporting challenges
Revenue alternatives
ResourcesAccounting and Reporting IssuesFinancial Statements
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