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?
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.
Click ‘comment’ or ‘like’ on the post below to go to the conversation thread on this topic in LinkedIn.
Check out these video extracts from our webinar on non-exchange revenue, and view all the resources here.