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Exposure Draft 1 Responses

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 1 of International Non-Profit Accounting Guidance was issued in November 2022 and closed for comments on 31 March 2023.

Responses were submitted in the form of comment letters and surveys.

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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.

Surveys

4 surveys were conducted, on the topics of:

  • Describing NPOs
  • Concepts and principles
  • Financial statements
  • Narrative reporting

An Excel file containing all the responses can be downloaded below.

Download all ED1 survey responses