INPAG Exposure draft 2 will include the topic of revenue from grants and donations. This is one of the most hotly debated topics and we are keen to ensure that our proposals have input from stakeholders.

We will be holding a one-hour focus group to explore:

• Terminology used in describing concepts relevant to grants and donations income
• Examples of transactions where the consideration is nominal (eg provision of goods or services when the recipient pays significantly less than market value)

Please note that this focus group will NOT cover recognition of donor / grant income, or reconciliation to special purpose reports. We are particularly keen to hear from a range of NPOs and their auditors on this issue.

The focus group discussion will be in English, for 60 minutes on Monday 15 May 2023, at 11am UTC / GMT. If you would like to request an invitation, please fill out the form below.

Any stakeholder, in any part of the world with interest in this topic is welcome, but we are most keen to hear from:

• Senior finance staff of small, medium or large NPOs (not micro entities / CBOs)
• NNGOs, INGOs, providers of health or education services, non-profit social enterprises (ie that do not distribute profits to owners).
• NPOs that provide goods or services at reduced or subsidised prices
• Auditors of such NPOs
• Consultants to such NPOs

In case you have any special needs, please contact us on info@ifr4npo.org and we will do our best to accommodate them.

We will be holding similar focus groups on different topics in the future, and inviting stakeholders who responded to the consultation and others. If you would like to be considered for an invitation, please fill out the form on the button below.