• Income Statement

Revenue from Grants and Donations (FP3021)

Value of the revenue that is contributed through grants and donations during the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Revenue from Grants and Donations (FP3021). v4.0.

Usage Guidance

  • This includes both unrestricted and restricted operating grants and donations and does not include equity grants for capital, grants that are intended for future operating periods, or grants that will be passed through to other organizations. Grants should be recognized on a systematic basis as income over the periods necessary to match them with the related costs which they are intended to compensate. If a grant relates to expenses already incurred and no future related costs are expected, the grant should be recognized as income of the period in which it becomes receivable.
  • This metric should only refer to financial grants and donations received and not the value of in-kind donations.