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Non-exchange revenue – what’s the issue?
What principles are needed for recognising, measuring and disclosing income that is provided without direct value to the contributor eg donations, grants, assets and services? What if the resource can only be used for specific purposes?
Watch the videoNon-exchange revenue – what’s the issue?
What principles are needed for recognising, measuring and disclosing income that is provided without direct value to the contributor eg donations, grants, assets and services? What if the resource can only be used for specific purposes?
Watch the videoThe journey so far
Initial ideas were set out in the Consultation Paper issued in January 2021, together with explanatory videos. Part 2 Issue 3 of the Consultation Paper set out specific alternative approaches which were presented in a webinar in Aug 2021, before the consultation response period closed in Oct 21.
The project’s feedback on the responses to Part 1 were shared in a webinar in Feb 22. During 2022 and 2023, the Technical and Practitioner Advisory Groups (TAG and PAG) have reflected on the responses and given feedback on the development of draft guidance for inclusion in INPAS ED2.
You can access all the resources from this page with the most recent first. Some are available in Spanish (ES) and French (FR) as well as English.
20 November 2024
Focus Group Grant revenue – decision trees
14 November 2024
PAG meeting Paper 1 Revenue
26 September 2024
TAG meeting Paper 3 Revenue
12 November 2024
PAG meeting Paper 1 (revenue) and Paper 2 (grant model)
20 June 2024
PAG meeting Paper 1 (grant model)
November 2023
Webinars on Grant model and Revenue with Q&A
November 2023
Explainer video series including grant model and grant revenue, EN, ES and FR
26 September 2023
Exposure Draft 2 – INPAS Section 23
27 June 2023
TAG meeting Paper
7 June 2023
PAG meeting Paper 1
18 May 2023
TAG meeting Paper 2
8 March 2023
PAG meeting Paper 2
28 February 2023
TAG meeting Paper 1
10 January 2023
TAG meeting Paper 2
14 December 2022
PAG meeting Paper 3
October 2021
IFR4NPO Consultation Paper Part 2 Explainer video Paper 2
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January 2021
IFR4NPO Consultation Paper Part 2: Issue paper 3 – EN | ES
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