Sep 15 - 17, 2026 Accra, Ghana Agenda Meeting Agenda (147.94 KB) Agenda Papers Agenda Item 02 Agenda Item 2 - Program and Technical Director's Report on Work Program (421.43 KB) Agenda Item 04 Agenda Item 4.A - Work Program Consultation (249.77 KB) Agenda Item 4.B - Work Program Consultation - Supporting Documents (210.49 KB) Agenda Item 4.B.3.1 - [Draft] WPC Consultation Summary (2.27 MB) Agenda Item 05 Agenda Item 5.A - Next Strategy (6.13 MB) Agenda Item 5.B.1 - Project Management Dashboard (101.46 KB) Agenda Item 06 Agenda Item 6.A - COV in IPSAS 31 - Narrow Scope Project (235.51 KB) Agenda Item 6.A.6 - [draft] Final Pronouncement- Application of Current Operational Value to Intangible Assets (422.61 KB) Agenda Item 6.B.1 - Project Management Dashboard - Supporting Documents (87.42 KB) Agenda Item 07 Agenda Item 7.A - Improvements to IPSAS Accounting Standards (288.17 KB) Agenda Item 7.A.3 - [Draft] Improvements to IPSAS Accounting Standards - Volume 10 (759.15 KB) Agenda Item 7.A.6 - [Draft] Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (420.41 KB) Agenda Item 7.B - Improvements to IPSAS Accounting Standards - Supporting Documents (1.24 MB) Agenda Item 08 Agenda 8.A - Climate-related Disclosures Public Policy Outcomes (874.7 KB) Agenda 8.B - Climate-related Disclosures Public Policy Outcomes - Supporting Documents (179.38 KB) Agenda Item 10 Agenda Item 10.A - Implementation Initiatives (230.83 KB) Agenda Item 10.B.1 - Summary of Q3 2026 FRIF Meeting (106.61 KB) Agenda Item 11 Agenda Item 11A - IPSASB Application Group (225.24 KB) Agenda Item 11B - IPSASB Application Group - Supporting Documents (132.32 KB) Agenda Item 12 Agenda Item 12.A - Strengthening Linkages Between IPSAS Standards and GFSM 2014 (237.5 KB) Agenda Item 12.A.5 - [draft] Final Pronouncement - Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (771.61 KB) Agenda Item 12.B - Strengthening Linkages Between IPSAS Standards and GFSM 2014 - Supporting Documents (401.91 KB) Presentations Agenda Item 10 - Implementation Initiatives (874.61 KB) Agenda Item 11 - IPSASB Application Group (2.01 MB) Agenda Item 12 - Strengthening Linkages Between IPSAS Standards and GFSM 2014 (2.34 MB) Agenda Item 13 - Making Materiality Judgments (2.11 MB) Agenda Item 3 - IPSASB Research Forum (1.87 MB) Agenda Item 4 - Work Program Consultation (2 MB) Agenda Item 5 - Next Strategy (2.43 MB) Agenda Item 6 -Measurement (2.29 MB) Agenda Item 7 - Improvements to IPSAS Accounting Standards (2 MB) Agenda Item 8 - Climate-related Disclosures Public Policy (2.18 MB) Agenda Item 9 - Digital Resources and AI (2.68 MB)
