Dec 4 - 7, 2018
      
            Kuala Lumpur, Malaysia
      
            
        Additional notes:
        Meeting will be held at:
Aloft Kuala Lumpur Sentral 5
Jalan Stesen Sentral
Ballroom B
      
      
    Meeting Summary
Agenda
Agenda Papers
Minutes
Audio
                                                                            
              
                              Discussion held on December 4, 2018 at 11:00 am
                            (61.72 MB)            
                              
                            
                     Agenda Item 5 - Social Benefits
                 
                       
                                                                            
              
                              Discussion held on December 4, 2018 at 1:30 pm
                            (48.93 MB)            
                              
                            
                     Agenda Item 5 - Social Benefits
                 
                       
                                                                            
              
                              Discussion held on December 4, 2018 at 3:30 pm
                            (59.09 MB)            
                              
                            
                     Agenda Item 6 - Collective and Individual Services and Emergency Relief
                 
                       
                                                                            
              
                              Discussion held on December 4, 2018 at 9:00 am
                            (67.55 MB)            
                              
                            
                     Agenda Item 1 - Opening Remarks
Agenda Item 2 - Report on Activities
Agenda Item 3 - Governance
Agenda Item 4 - TD Report and Review of Work Plan
                 
                       
                                                                            
              
                              Discussion held on December 5, 2018 at 11:00 am
                            (58.85 MB)            
                              
                            
                     Agenda Item 9 - Public Sector Measurement
                 
                       
                                                                            
              
                              Discussion held on December 5, 2018 at 1:30 pm
                            (62.27 MB)            
                              
                            
                     Agenda Item 9 - Public Sector Measurement
                 
                       
                                                                            
              
                              Discussion held on December 5, 2018 at 3:30 pm
                            (66.21 MB)            
                              
                            
                     Agenda Item 9 - Public Sector Measurement
                 
                       
                                                                            
              
                              Discussion held on December 5, 2018 at 9:00 am
                            (67.96 MB)            
                              
                            
                     Agenda Item 7 - Amendments to IPSAS 36 and IPSAS 41
Agenda Item 8 - Public Sector Specific Financial Instruments
Agenda Item 9 - Public Sector Measurement
                 
                       
                                                                            
              
                              Discussion held on December 6, 2018 at 11:00 am
                            (71.09 MB)            
                              
                            
                     Agenda Item 11 - Grants and Transfers - Time Requirements
                 
                       
                                                                            
              
                              Discussion held on December 6, 2018 at 1:30 pm
                            (68.13 MB)            
                              
                            
                     Agenda Item 11 - Grants and Transfers - Time Requirements
Agenda Item 12 - Leases
                 
                       
                                                                            
              
                              Discussion held on December 6, 2018 at 3:30 pm
                            (53.98 MB)            
                              
                            
                     Agenda Item 12 - Leases Continued
                 
                       
                                                                            
              
                              Discussion held on December 6, 2018 at 9:00 am
                            (56.31 MB)            
                              
                            
                     Agenda Item 10 - Revenue
                 
                       
                                                                            
              
                              Discussion held on December 7, 2018 at 11:00 am
                            (40 MB)            
                              
                            
                     Agenda Item 13 - Strategy and Work Plan
                 
                       
                                                                            
              
                              Discussion held on December 7, 2018 at 1:30 pm
                            (22.24 MB)            
                              
                            
                     Agenda Item 6 - Collective and Individual and Emergency Relief - Review of changes in mark-up
Review of Decisions and Instructions 5-12
                 
                       
                                                                            
              
                              Discussion held on December 7, 2018 at 9:00 am
                            (67.76 MB)            
                              
                            
                     Agenda Item 6 - Collective and Individual Services and Emergency Relief
Agenda Item 4 - TD Report and Review of Work Plan
                 
                       
                                                                            
              
                              IPSASB December 2018 Meeting Podcast
                            (12.29 MB)            
                              
                      
                     00:10 Welcome and introduction: John Stanford, Technical Director
00:56 Chair’s meeting overview: Ian Carruthers, IPSASB Chair
02:40 Social Benefits, Collective and Individual Services, and Emergency Relief: Paul Mason, Principal
04:20 Revenue (IFRS 15 Alignment) and Amendments to IPSAS 36 and IPSAS 41: Amon Dhliwayo, Manager
05:20 Grants and Transfers (Time requirements): Joanna Spencer, Manager
06:23 Leases: Joao Carlos Fonseca, Principal
07:34 Approval of Strategy and Work Plan: Ross Smith, Deputy Director
08:40 Chair’s concluding comments: Ian Carruthers, IPSASB Chair
11:05 Closing remarks: John Stanford, Technical Director