Subject. This article discusses the issues regarding the recognition and valuation of rights to the gratuitous use of property in the context of the evolving domestic regulation of accounting for non-profit organizations. Objectives. The article aims to examine the methodological and practical aspects of accounting for rights to the gratuitous use of property, analyze the provisions of relevant regulatory documents, and develop approaches to the recognition, measurement, amortization, and disclosure of such items in the financial statements of non-profit and commercial organizations. Methods. For the study, I used the methods of systems and comparative analyses and the interpretation of accounting regulations, as well as elements of professional judgment in evaluating the practical application of the provisions contained in those regulations. Results. The article systematizes approaches to measuring the fair value of rights of gratuitous use in accordance with International Financial Reporting Standard (IFRS) 13 – Fair Value Measurement; it substantiates amortization methods and accounting policy elements, defines the concept of restricted funds within the context of relevant regulatory documents, and proposes materiality criteria, balance sheet presentation options, and a format for disclosure in the notes to the financial statements. Conclusions. Guideline Р-174/2025-ОК НКО – Gratuitous Use significantly expands the existing accounting methodology for non-profit organization assets. Practical application of the Guideline requires developing a detailed accounting policy, defining materiality criteria, and establishing approaches to measuring the fair value of the right of gratuitous use.
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