NPOs acting on behalf of other entities

Non-profit organisations (NPOs) can work with funders to pass on cash and/or assets to other entities.

What is the issue?

If an NPO receives cash or assets to pass to another entity, is the NPO acting as agent or  principal, making its own decisions? What implications does this have for the financial statements?

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 the accounting treatment when NPOs work with funders to pass on cash and/or assets, read the IFR4NPO Consultation Paper Part 2 : Issue 2 available here.

Shape the future, share your voice