Dec 1, 2025 Hybrid Agenda Meeting Agenda (224.08 KB) Agenda Papers Agenda Item 02 Agenda Item 2 - IPSASB Program and Technical Director's Report on the Work Program and CAG Report Back (1.12 MB) Agenda Item 04 Agenda Item 4 - Strengthening Linkages Between IPSAS Standards and the GFSM (476.41 KB) Agenda Item 05 Agenda Item 5 - Helping Practical Application of Materiality in the Public Sector (981.36 KB) Agenda Item 5.2 - IFRS Practice Statement 2 Making Materiality Judgments (2.43 MB) Agenda Item 5.3 - ISSB Educational Material on Materiality (2.9 MB) Agenda Item 5.4 - Due Process Checklist Definition of Material (1.36 MB) Presentations Agenda Item 3 - Implementation Session (2.94 MB) Agenda Item 4 -Strengthening Linkages Between IPSAS Standards and the GFSM (3.7 MB) Agenda Item 5 - Helping Practical Application of Materiality in the Public Sector (3.9 MB)