Mar 18 - 21, 2025 Washington, D.C., USA Agenda Meeting Agenda (187.69 KB) Agenda Papers Agenda Item 01 Agenda Item 1.6 - IPSAS Standards-IFRS Alignment Dashboard (562.44 KB) Agenda Item 1.7 - IPSAS Standards-GFSM Alignment Dashboard (843.26 KB) Agenda Item 1.8 - Representation Activities (209.09 KB) Agenda Item 02 Agenda Item 2 - Program and Technical Director’s Report on Work Program (1.12 MB) Agenda Item 04 Agenda Item 4 - Strengthening Linkages Between IPSAS Standards and the GFSM (845.85 KB) Agenda Item 4.3.1 - [draft] Project Brief Strengthening Linkages Between IPSAS Standards and the GFSM (967.28 KB) Agenda Item 4.3.2 - [draft] Exposure Draft Linkages Between IPSAS Standards and the GFSM 2014 (1.11 MB) Agenda Item 05 Agenda Item 5 - Making Materiality Judgements - Limited Scope (949.02 KB) Agenda Item 5.3.1 - [Draft] Project Brief, Making Materiality Judgements (953.76 KB) Agenda Item 5.3.2 - [Draft] Exposure Draft 93 - Definition of Material (1.02 MB) Agenda Item 06 Agenda Item 6 - IPSASB Application Group (985.38 KB) Agenda Item 6.3.1 - Supplier Finance Arrangements (744.58 KB) Agenda Item 6.3.2 - Classification & Measurement of Financial Instruments (879.39 KB) Agenda Item 6.3.3 - Financial Instruments Improvements (3 Items) (766.16 KB) Agenda Item 6.3.4 - Contracts Referencing Nature-Dependent Electricity (876.84 KB) Agenda Item 6.3.5 - IPSASB Application Group – December 2024 CAG Report Back (676.63 KB) Agenda Item 6.3.6 - IPSASB Application Group - [Draft] Operating Procedures (759.38 KB) Agenda Item 07 Agenda Item 7 - IPSAS 33 Limited Scope Update (1.32 MB) Agenda Item 7.3.2 - [draft] Final Pronouncement IPSAS 33 (2.69 MB) Agenda Item 08 Agenda Item 8 - Post-Implementation Reviews (830.89 KB) Agenda Item 8.3.1 - Post-Implementation Reviews – December 2024 CAG Report Back (692.58 KB) Agenda Item 10 Agenda Item 10 - Measurement Application Phase (1.27 MB) Agenda Item 11 Agenda Item 11 - Presentation of Financial Statements (1.99 MB) Agenda Item 11.3.4 - Presentation of Financial Statements - CAG Report Back (722.48 KB) Agenda Item 12 Agenda Item 12 - Work Program Consultation (1.2 MB) Agenda Item 13 Agenda Item 13 - Sustainability Climate-related Disclosures (1.08 MB) Presentations Agenda Item 10 - Measurement - Application Phase (872.13 KB) Agenda Item 11 - Presentation of Financial Statements (1.09 MB) Agenda Item 12 - Work Program Consultation (1.14 MB) Agenda Item 13 - Sustainability: Climate-Related Disclosures (2.25 MB) Agenda Item 4 - Strengthening Linkages Between IPSAS and the GFSM (930.86 KB) Agenda Item 5 - Making Materiality Judgements – Limited Scope (1019.14 KB) Agenda Item 6 - IPSASB Application Group (986.89 KB) Agenda Item 7 - IPSAS 33 - Limited Scope Update (695.36 KB) Agenda Item 8 - Post-Implementation Reviews (708.21 KB) Agenda Item 9 - Overview of IASB's Provisions - Targeted Improvements Project (1.13 MB)