EFRAG issues the Discussion Paper Non-exchange Transfers (‘NETs’): A role for societal benefit?

EFRAG has issued the Discussion Paper Non-exchange Transfers (‘NETs’): A role for societal benefit? that explores the accounting for transfers in which an entity received (or gives) value without directly giving (or receiving) approximately equal value in exchange.

Comments on the DP are requested by 30 April 2019.

For further information, please refer to the EFRAG website