Responses
Exposure Drafts are issued so that members of the public can share their views and provide feedback before final Guidance is issued.
Exposure Draft 2 of International Non-Profit Accounting Guidance was issued on 26 September 2023 and open for comments until 15 March 2024.
Responses were submitted in the form of comment letters and surveys.
Comment letters
In the list below, “I” denotes an individual response and “O” denotes an organisation response.
Select a response to view the full document.
- ED2-01I-George-Mahembe.docx
- ED2-02I-Jose-Leonardo-Milan.docx
- ED2-03I-Oumou-Wane-Toure.docx
- ED2-04O-JP-Magson-accounting-and-auditing-firm.pdf
- ED2-05O-Humentum.pdf
- ED2-06I-Jobra-Kisaku.pdf
- ED2-07I-Mark-Jerome.docx
- ED2-08O-The-Institute-of-Certified-Public-Accountants-of-Rwanda-ICPAR.docx
- ED2-09O-FAG-Consulting.docx
- ED2-10Oa-The-Institute-of-Certified-Public-Accountants-of-Uganda-ICPAU-Member-Comment-Letter.pdf
- ED2-10Ob-The-Institute-of-Certified-Public-Accountants-of-Uganda-ICPAU-Member-Survey-Summary.pdf
- ED2-11O-Mo-Chartered-Accountants.pdf
- ED2-12O-Centro-Colombiano-de-derechos-reprograficos-–-CDR.docx
- ED2-13I-Carolyn-Cordery.pdf
- ED2-14O-CPA-Australia-and-Chartered-Accountants-Australia-New-Zealand-1.pdf
- ED2-15O-Financial-Reporting-Council-United-Kingdom.pdf
- ED2-16O-RSM-Audit-firm-United-Kingdom.docx
- ED2-17O-Empacta-Ltd.pdf
- ED2-18O-Bruno-Diaz-y-Asociasos.docx
- ED2-19I-Nicodeme-Adzra.docx
- ED2-20O-Australian-Charities-and-Not-for-Profits-Commission.pdf
- ED2-21O-Standards-and-Practice-Committee-of-the-Georgian-Federation-of-Professional-Accountants-and-Auditors.docx
- ED2-22I-Georges-Obeid.docx
- ED2-23I-Nato-Agulashvili.docx
- ED2-24O-Institute-of-Indonesia-Chartered-Accountants.pdf
- ED2-25O-CEC-AFSA-Accounting-and-Audit-firm.docx
- ED2-26I-Pingwende-Nathanaiel-Congo.docx
- ED2-27O-SMS-Latinoamerica-Audit-firm.pdf
- ED2-28I-Marcelo-Guaman.docx
- ED2-29O-Statements-of-Membership-Obligations-Commission-of-the-Board-of-Deans-of-the-College-of-Public-Accountants-of-Peru.docx
- ED2-30I-Gareth-Morgan.doc
- ED2-31I-Ersa-Tri-Wahyuni-Ken-Paramitha-Aryana.pdf
- ED2-32I-Md-Anwar-Hossain-Chowdhury.docx
- ED2-33O-Accounting-and-Auditing-Board-Ethiopia.docx
- ED2-34I-Blessing-Adiwe.pdf
- ED2-35O-Financial-Reporting-Council-Bangladesh.pdf
- ED2-36I-Jose-Hernandez.pdf
- ED2-37O-South-African-Institute-of-Professional-Accountants-SAIPA.pdf
- ED2-38O-Inyathelo-The-South-African-Institute-for-Advancement.pdf
- ED2-39O-Association-Club-of-Accountants-and-Auditors-of-Non-Profit-Organizations-Russia.docx
- ED2-40O-MHA-audit-firm-UK.pdf
- ED2-41I-David-Hardidge.docx
- ED2-42I-Leslie-Williams.docx
- ED2-43O-Group-of-Latin-American-Standard-Setters.pdf
- ED2-44O-Petro-and-Partners-Audit-Assurance-and-Advisory.pdf
- ED2-45O-Open-Society-Foundations.pdf
- ED2-46I-Normita-Villaruz.docx
- ED2-47O-The-Institute-of-Chartered-Accountants-of-India.pdf
Surveys
1 survey was conducted, which covered all the relevant topics including:
- Grant revenue
- Grants to others
- Donations in Kind
- Inventory
- Foreign Currency Translation
- Other topics
An Excel file containing all the responses can be downloaded below.
Download all ED2 survey responses