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Agenda
Agenda Papers
Agenda Item 10
Agenda Item 11
Agenda Item 12
Agenda Item 13
Agenda Item 14
Agenda Item 17
Agenda Item 1
Agenda Item 3
Agenda Item 5
Agenda Item 6
Agenda Item 8
Agenda Item 9
Agenda Papers - ZIP File
Minutes
Audio
Discussions held on June 13 , 2023
00:00:00 Welcome
00:19:52 Implementation Update
01:39:47 Program and Technical Director’s Report on Work Program
01:44:02 IPSAS/IFRS and IPSAS/ISS Alignment Dashboard Update
02:26:23 Conceptual Framework – Limited Scope Update – Next Stage (Chapter 3)
02:47:34 Improvements to IPSAS 2023
Discussions held on June 14 , 2023
00:00:00 Welcome
00:02:04 Sustainability Reporting – IAASB Update
00:49:20 Sustainability Reporting
01:46:49 Natural Resources
03:55:56 Other Lease-Type Arrangements
04:21:25 Measurement–Application Phase
Discussions held on June 15, 2023
00:00:00 Welcome
00:01:13 Retirement Benefit Plans
01:28:11 Presentation of Financial Statements
03:24:44 Differential Reporting
Discussions held on June 16, 2023
00:00:00 Welcome
00:02:04 EIS and Translations Update
00:39:20 First-Time Adoption of Accrual Basis IPSASs
01:46:49 The IPSASB’S Next Strategy and Work Program
03:05:43 Program and Technical Director’s Report on Work Program