Private NFP entities and universities: Categorising income from grants and donated assets under AASB 18

About this survey

Please read the staff paper before completing this survey.

The objective of this survey is to seek input on:
  • the application of the AASB 18 income statement categorisation requirements by NFP private sector entities and universities, including in relation to income recognised under AASB 1058; and
  • whether additional guidance or modifications to AASB 18 are needed for these entities preparing Tier 1 or Tier 2 GPFS.

Thank you for taking the time to provide feedback.

This survey is open until 5pm AEST Friday, 24 April 2026.
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