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Exposure Draft 3 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 3 of International Non-Profit Accounting Guidance was issued on 28 May 2024 and open for comments until 16 September 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.

*Respondent ED3-62O requested that their response be confidential.

Survey

A survey was conducted, covering the key topics of:

  • Fund accounting
  • Expenses presentation and disclosure
  • Fundraising costs
  • Harmonised Grant Reports
  • Other topics in ED3

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

Download all ED3 survey responses