Dec 2 - 5, 2025 New York, NY, USA Agenda Meeting Agenda (234.29 KB) Agenda Papers Agenda Item 01 Agenda Item 1.7 - IPSAS Standards-IFRS Accounting Standards Alignment Dashboard (550.41 KB) Agenda Item 1.9 - Report on Activities/Communication Activities (182.05 KB) Agenda Item 02 Agenda Item 2 - Program and Technical Director's Report on Work Program (859.76 KB) Agenda Item 03 Agenda Item 3 - Natural Resources (982.52 KB) Agenda Item 3.3.1 - [Draft] IPSAS 51, Tangible Natural Resources Held for Conservation (2.06 MB) Agenda Item 3.3.2 - [Draft] IPSAS ED 92, Tangible Natural Resources, Consultation Summary (2.55 MB) Agenda Item 3.3.3 - June 2025 CAG Report Back (132.64 KB) Agenda Item 04 Agenda Item 4 - Climate-related Disclosures (1006.37 KB) Agenda Item 4.3.1 - [draft] IPSASB SRS 1 Climate-Related Disclosures - with Track Changes (1.94 MB) Agenda Item 4.3.2 - [draft] IPSASB SRS ED 1, Climate-related Disclosures Consultation Summary (Phase 1) (2.74 MB) Agenda Item 05 Agenda Item 5 - Strengthening Linkages Between IPSAS Standards and the GFSM (905.68 KB) Agenda Item 5.3.1 - Introduction and Basis for Conclusions - [draft] Exposure Draft 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22) - tracked changes (310.69 KB) Agenda Item 5.3.2 - [draft] Exposure Draft 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22) (2.43 MB) Agenda Item 5.3.3 - IPSASB Due Process Checklist (119.81 KB) Agenda Item 06 Agenda Item 6 - Presentation of Financial Statements (1.89 MB) Agenda Item 6.3.2 - [draft] Consultation Paper (2.52 MB) Agenda Item 6.3.3 - [draft] Illustrative Exposure Draft (4 MB) Agenda Item 07 Agenda Item 7 - Making Materiality Judgments (1.26 MB) Agenda Item 7.3.1 - IFRS Practice Statement 2 Making Materiality Judgments (4.65 MB) Agenda Item 7.3.2 - ISSB Educational Material on Materiality 1 (3.9 MB) Agenda Item 7.3.3 - [Draft] ED XX, [Document Type] Making Materiality Judgments (4.08 MB) Agenda Item 09 Agenda Item 9 - Measurement - Application Phase COV in IPSAS 31 - Narrow Scope Amendments 0 (1.16 MB) Agenda Item 10 Agenda Item 10 - Improvements to IPSAS Standards (894 KB) Agenda Item 10.3.1 - Proposed Amendments to IPSAS 4 and IPSAS 33 (867.88 KB) Agenda Item 10.3.2 - Proposed Amendments to IPSAS 40, Public Sector Combinations (923.15 KB) Agenda Item 11 Agenda Item 11 - IPSASB Application Group (877.51 KB) Presentations Agenda Item 10 - Improvements (3.14 MB) Agenda Item 11 - IPSASB Application Group (3.12 MB) Agenda Item 3 - Natural Resources (3.16 MB) Agenda Item 4 - Sustainability: Climate-Related Disclosures (854.61 KB) Agenda Item 5 - Strengthening Linkages Between IPSAS Standards and GFSM (3.09 MB) Agenda Item 6 - Presentation of Financial Statements (3.29 MB) Agenda Item 7 - Making Materiality Judgements (3.77 MB) Agenda Item 9 - Measurement - Application Phase: COV in IPSAS 31 (3.15 MB)
