IPSASB Meeting

Dec 5 - 8, 2023
Additional notes:

All sessions will be streamed live on the IPSASB YouTube Channel.

Agenda

Meeting Agenda (167.41 KB)

Agenda Papers

Agenda Item 01

Agenda Item 1.7 - IPSAS-IFRS Alignment Dashboard (592.73 KB)
Agenda Item 1.8 - IPSAS-ISS Alignment Dashboard (544.96 KB)
Agenda Item 1.9 - Report on Activities/Communication Activities (149.89 KB)

Agenda Item 02

Agenda Item 2- Program and Technical Director’s Report on Work Program (524.54 KB)

Agenda Item 03

Agenda Item 3 - Natural Resources (564.48 KB)
Agenda Item 3.3.1 - [Draft] IPSAS X, Natural Resources (743.47 KB)

Agenda Item 04

Agenda Item 4 - Measurement–Application Phase (761.87 KB)

Agenda Item 05

Agenda Item 5 - IPSAS 33– Limited Scope Update (304.85 KB)
Agenda Item 5.3.1 - Project Brief (259.93 KB)
Agenda Item 5.3.2 - IPSAS 33 Proposed Guidance Categories (149.65 KB)
Agenda Item 5.3.3 - Updated IPSAS 33 (890.89 KB)

Agenda Item 06

Agenda Item 6 - Sustainability: Climate–Related Disclosures (877.37 KB)
Agenda Item 6.3.1 - [Draft] IPSASB ED SRS X, Climate-related Disclosures (1.05 MB)

Agenda Item 07

Agenda Item 7 - Natural Resources–IFRS 6 Alignment (385.95 KB)
Agenda Item 7.3.1 - [Draft] IPSAS X ED 86, Exploration for and Evaluation of Mineral Resources (612.69 KB)
Agenda Item 7.3.2 - [Draft] ED 87 - Stripping Costs in the Production Phase of a Mine (Amend IPSAS 12) (447.36 KB)

Agenda Item 09

Agenda Item 9 - Presentation of Financial Statements (1.03 MB)
Agenda Item 9.3.1 - [Draft] Consultation Paper, Presentation of Financial Statements (928.83 KB)

Agenda Item 10

Agenda Item 10 - IFRIC Alignment–Narrow Scope Amendments (310.05 KB)

Agenda Item 11

Agenda Item 11 - Navigating IPSAS–Practical Support Material (741.4 KB)

Agenda Item 12

Agenda Item 12 - Other Lease–Type Arrangements (546.57 KB)
Agenda Item 12.3.1 - [Draft] Final Pronouncement -Concessionary Leases and Right-of-Use Assets In-kind (1.81 MB)
Agenda Item 12.3.2 - Editorials to Authoritative and Non-Authoritative Text (266.15 KB)