IFR4NPO publishes second exposure draft of proposed guidance
29 September 2023
International Financial Reporting for Non-profit Organisations (IFR4NPO) has released the second exposure draft of its proposed guidance International Non-Profit Accounting Guidance, Exposure Draft 2.
The Exposure Draft focusses on revenue from grants and donations, grant expenses, inventories and foreign currency translation. Comments on the Exposure Draft are requested by 15 March 2024.
IFR4NPO has also released a video providing an overview of the structure and key topics addressed in the Exposure Draft.
The Exposure Draft and the video may be accessed here.