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Exposure Draft 2 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 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.

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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

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