Sep 9 - 12, 2025 Lisbon, Portugal Agenda Meeting Agenda (230.21 KB) Agenda Papers Agenda Item 01 Agenda Item 1.5 - IPSAS Standards-IFRS Alignment Dashboard (546.96 KB) Agenda Item 1.6 - IPSAS Standards-GFSM Alignment Dashboard (897.31 KB) Agenda Item 1.7 - Report on Activities/Communication Activities (189.23 KB) Agenda Item 02 Agenda Item 2 - Program and Technical Director's Report on Work Program (1.14 MB) Agenda Item 03 Agenda Item 3 - Work Program Consultation (981.58 KB) Agenda Item 3.3.1 - [Draft] Work Program Consultation (4.88 MB) Agenda Item 3.3.2 - [Draft] Previously Suggested Projects (3.51 MB) Agenda Item 04 Agenda Item 4 - IPSAS 33-Limited Scope Update (986.31 KB) Agenda Item 4.3.1 - [draft] IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards (track changes) (3.68 MB) Agenda Item 05 Agenda Item 5 - Definition of Material - Narrow Scope Amendments (1.38 MB) Agenda Item 5.3.2 - [draft] Definition of Material (Amendments to IPSAS 1, IPSAS 3 and the Conceptual Framework) (1.04 MB) Agenda Item 06 Agenda Item 6 - Natural Resources (978.18 KB) Agenda Item 6.3.1 - [Draft] IPSAS [X], Tangible Natural Resources Held for Conservation (with tracked changes) (2.61 MB) Agenda Item 07 Agenda Item 7 - Sustainability: Climate-Related Disclosures (974.09 KB) Agenda Item 7.3.1 - [draft] IPSASB SRS X, Climate-related Disclosures-with track changes (3.28 MB) Agenda Item 7.3.2 - ISSB Education Material on Materiality (2.17 MB) Agenda Item 7.3.3 - Inventory of Resources to Support Adoption of IFRS S1 and S2 (700.73 KB) Agenda Item 7.3.4 - June 2025 CAG Report Back (741.06 KB) Agenda Item 08 Agenda Item 8 - Presentation of Financial Statements (1.56 MB) Agenda Item 8.3.2 - [draft] Consultation Paper (1.47 MB) Agenda Item 09 Agenda Item 9 - Strengthening Linkages Between IPSAS Standards and the GFSM-Final 0 (1.01 MB) Agenda Item 9.3.1 - [draft] Exposure Draft [XX], Linkages Between IPSAS Standards and the GFSM 2014 (Amendments to IPSAS 22) (1.49 MB) Agenda Item 10 Agenda Item 10 - IPSASB Application Group (882.86 KB)
