IPSASB Meeting

Sep 12 - 15, 2023
Additional notes:

For those viewing the meeting online, please follow the IPSASB YouTube channel. 

Agenda

Meeting Agenda (173.21 KB)

Agenda Papers

Agenda Item 10

Agenda Item 10 - Presentation of Financial Statements (259.14 KB)
Agenda Item 10.3.1 - [Draft] Project Brief Presentation of Financial Statements (299.21 KB)

Agenda Item 13

Agenda Item 13 - Sustainability- Climate-related Disclosures (458.51 KB)

Agenda Item 14

Agenda Item 14 - Natural Resources (559.98 KB)
Agenda Item 14.3.1 - [Draft] IPSAS X (748.52 KB)

Agenda Item 15

Agenda Item 15 - First-Time Adoption of Accrual Basis IPSASs (271.12 KB)

Agenda Item 16

Agenda Item 16 - Natural Resources - IFRS 6 alignment (202.77 KB)
Agenda Item 16.3.1- [Draft] IPSAS X, Exploration for and Evaluation of Mineral Resources (540.82 KB)

Agenda Item 17

Agenda Item 17 - Implementation Group (336.31 KB)

Agenda Item 1

Agenda Item 1.7 - IPSAS-IFRS Alignment Dashboard (403.56 KB)
Agenda Item 1.8 - IPSAS-ISS Alignment Dashboard (323.44 KB)
Agenda Item 1.9 - Report on Activities/Communication Activities (139.43 KB)

Agenda Item 3

Agenda Item 3 - Program and Technical Director’s Report on Work Program (425.15 KB)

Agenda Item 4

Agenda Item 4 - Retirement Benefit Plans (323.23 KB)
Agenda Item 4.3.1 - [Draft] IPSAS 49 (Clean) (1.26 MB)
Agenda Item 4.3.2 - [Draft] IPSAS 49 (Mark-Up) (977.25 KB)

Agenda Item 5

Agenda Item 5 - The IPSASB's Next Strategy and Work Program (334.43 KB)
Agenda Item 5.3.1 - [Draft] IPSASB 2024-2028 Strategy and Work Program (4.54 MB)

Agenda Item 6

Agenda Item 6 - Other Lease-Type Arrangements (479.54 KB)

Agenda Item 7

Agenda Item 7 - Improvements to IPSAS 2023 (348.01 KB)
Agenda Item 7.3.1 - [Draft] Exposure Draft (ED) 85, Improvements to IPSAS, 2023 (839.58 KB)

Agenda Item 8

Agenda Item 8 - Measurement Application Phase (655.91 KB)

Agenda Item 9

Agenda Item 9 - Differential Reporting–Application Material (422.5 KB)

Minutes

Minutes (168.34 KB)

Presentations

Agenda Item 1.6 - EPSAS Update (412.21 KB)
Agenda Item 10 - Presentation of Financial Statements (1.32 MB)
Agenda Item 12 - Sustainability Reporting - New Zealand External Reporting Board Update (1.29 MB)
Agenda Item 13 - Sustainability-Climate Related Disclosures (770.27 KB)
Agenda Item 14 - Natural Resources (768.97 KB)
Agenda Item 16 - Natural Resources-IFRS 6 Alignment (826.13 KB)
Agenda Item 17 - Implementation Group (662.63 KB)
Agenda Item 2 - Implementation Update (671.06 KB)
Agenda Item 4 - Retirement Benefit Plans (753.28 KB)
Agenda Item 5 - Strategy and Work Program (932.19 KB)
Agenda Item 6 - Other Lease-Type Arrangements (492.1 KB)
Agenda Item 7 - Improvements (679.15 KB)
Agenda Item 8 - Measurement-Application Phase (802.73 KB)
Agenda Item 9 - Differential Reporting-Application Material (567.33 KB)