IPSASB Meeting

Jun 13 - 16, 2023
Additional notes:

This meeting will be open to the public in a limited capacity. If you have interest in viewing the meeting in person, please email Leah at leahweselowski@ifac.org. All sessions will be streamed live on the IPSASB YouTube Channel.

Agenda

Meeting Agenda (166.27 KB)

Agenda Papers

Agenda Item 10

Agenda Item 10 - Other Lease-Type Arrangements (552.29 KB)

Agenda Item 11

Agenda Item 11 - Measurement–Application Phase (615.26 KB)

Agenda Item 12

Agenda Item 12 - Retirement Benefit Plans (491.4 KB)
Agenda Item 12.3.3 - [Draft] IPSAS 49 (Clean) (860.33 KB)
Agenda Item 12.3.4 - [Draft] IPSAS 49 (Mark-UP) (864.11 KB)

Agenda Item 13

Agenda Item 13 - Presentation of Financial Statements (364.48 KB)

Agenda Item 14

Agenda Item 14 - Differential Reporting (447.34 KB)

Agenda Item 17

Agenda Item 17 - The IPSASB's Next Strategy and Work Program (539.75 KB)
Agenda Item 17.3.1 - [Draft] IPSASB 2024-2028 Strategy and Work Program (1.12 MB)

Agenda Item 1

Agenda Item 1.4 - IPSAS-IFRS Alignment Dashboard (400.67 KB)
Agenda Item 1.5 - IPSAS-ISS Alignment Dashboard (322.2 KB)
Agenda Item 1.6 - Report on Activities/Communication Activities (151.29 KB)

Agenda Item 3

Agenda Item 3 - Program and Technical Director’s Report on Work Program (522.86 KB)

Agenda Item 5

Agenda Item 5 -Conceptual Framework–Limited Scope Update–Next Stage (Chapter 3) (264.34 KB)
Agenda Item 5.3.1 - Updated Chapter 3, Qualitative Characteristics (Clean) (697.75 KB)
Agenda item 5.3.2 - Updated Chapter 3, Qualitative Characteristics (Mark-Up) (729.5 KB)

Agenda Item 6

Agenda Item 6 - Improvements to IPSAS 2023 (372.23 KB)
Agenda Item 6.3.1 - [Draft] Exposure Draft (ED) 85, Improvements to IPSAS, 2023 (944.14 KB)
Agenda Item 6.3.2 - [Draft] Process for Reviewing and Modifying IASB Documents—Update (351.46 KB)

Agenda Item 8

Agenda Item 8 - Sustainability Reporting (525.55 KB)

Agenda Item 9

Agenda Item 9 - Natural Resources (478.68 KB)
Agenda Item 9.3.1 - [Draft] Shell Exposure (202.53 KB)
Agenda Item 9.3.2 - [Draft] IPSAS X (456.99 KB)