IPSASB Meeting

Mar 10 - 13, 2026

Toronto, Canada

Agenda

Meeting Agenda (149.12 KB)

Agenda Papers

Agenda Item 02

Agenda Item 2.A - PTD Report (216.06 KB)

Agenda Item 2.B.1 - IPSASB Work Program: March 2026 (204.47 KB)

Agenda Item 2.B.2 - Summary of Meeting Dates & Other Information (109.35 KB)

Agenda Item 04

Agenda Item 4.A - Presentation of Financial Statements (1.09 MB)

Agenda Item 4.B.1 - Project Management Dashboard (110.59 KB)

Agenda Item 4.B.2 - [draft] Consultation Paper, Presentation of Financial Statements (3.07 MB)

Agenda Item 4.B.3 - [draft] Illustrative Exposure Draft (Appendix D of CP) (4.87 MB)

Agenda Item 05

Agenda Item 5.A - Improvement to IPSAS Accounting Standards (181.55 KB)

Agenda Item 5.B.1 - Project Management Dashboard (104.21 KB)

Agenda Item 5.B.2 - [draft] Exposure Draft [XX], Improvements to IPSAS Accounting Standards - Volume 10 (618.96 KB)

Agenda Item 5.B.3 - [draft] Exposure Draft [YY], Narrow Scope Amendments to IPSAS 40 (333.35 KB)

Agenda Item 06

Agenda Item 6.A - Making Materiality Judgments IPSAS Financial Reporting Practice Statement (277.46 KB)

Agenda item 6.A.6 - [Draft] ED XX, IPSAS Practice Statement Making Materiality Judgments (517.27 KB)

Agenda Item 6.B - Making Materiality Judgments IPSAS Financial Reporting Practice Statement (476.88 KB)

Agenda Item 07

Agenda Item 7.A - Climate-related Disclosures - Phase 2 (226.4 KB)

Agenda Item 7.B - Climate-related Disclosures - Phase 2 (289.56 KB)

Agenda Item 08

Agenda Item 8.A - COV in IPSAS 31 - Narrow Scope Project (242 KB)

Agenda Item 8.B - COV in IPSAS 31 - Narrow Scope Project (149.8 KB)

Agenda Item 09

Agenda Item 9.A - IPSASB Research Forum (188.91 KB)

Agenda Item 9.B.1 - Overview of Breakout Groups (109.55 KB)

Agenda Item 11

Agenda Item 11.A - Post-Implementation Review (200.29 KB)

Agenda Item 11.B.1 - Additional Information from Preliminary Research on IPSAS 20 (142.69 KB)

Agenda Item 13

Agenda Item 13.A - IPSASB Application Group (209.98 KB)

Agenda Item 13.B - IPSASB Application Group Supporting Documents (154.52 KB)

Presentations

Agenda Item 1.5 - EPSAS Update (623.46 KB)

Agenda Item 10 - Emerging Issues (935.5 KB)

Agenda Item 11 - Post-Implementation Reviews (973.18 KB)

Agenda Item 12 - Climate Related Disclosures: Implementation Phase (3.32 MB)

Agenda Item 13 - IPSASB Application Group (977.28 KB)

Agenda Item 4 - Presentation of Financial Statement (997.59 KB)

Agenda Item 5 - Improvement to IPSAS Accounting Standards (935.05 KB)

Agenda Item 6 - Making Materiality Judgments IPSAS Financial Reporting Practice Statement (1.03 MB)

Agenda Item 7 - Climate-Related Disclosures (2.3 MB)

Agenda Item 8 - COV in IPSAS 31 - Narrow Scope Project (1.25 MB)

Agenda Item 9 - IPSAS Research Forum (5.5 MB)

Agenda Item 9 - IPSAS Research Forum (Debrief) (1.42 MB)