This video explains proposals in International Non-Profit Accounting Guidance, Exposure Draft 3 (INPAG ED3) relating to classification and reporting of expenses.
The Exposure Draft text can be downloaded from www.ifr4npo.org/ed3.
This video mentions links to 3 other videos which are found here:
• Other topics in ED3 (coming soon)
• Fund accounting ED3: • Fund accounting (Expos...
• INPAG and donor reporting ED3 (Supplementary statements and information) • INPAG and Donor Report...
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