Overarching principles for revenue

Exploring the types of revenue received by non-profit organisations (NPOs).

What are the issues?

What are the overarching principles for the recognition and measurement of incoming resources from external sources, such as donations, grants, in-kind income and other ‘non-exchange’ transactions? How should transactions that are in part non-exchange and in part the sale of a service be dealt with? For example are membership fees a sale of services, a grant/donation to the organisation or a mix of the two?

Explore this issue further

The Consultation Paper material for this topic is under development.

The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings.


What are your opinions on this issue?

If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.

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