Mid-Period Work Program Consultation Summary

The Mid Period Work Program Consultation Summary (Consultation Summary) reflects the IPSASB’s deliberations and decisions related to the responses received to the 2021 Mid Period Work Program Consultation. The Consultation Summary highlights the process followed in deciding what projects to add, and the IPSASB’s basis for those decisions.

The projects added to the 2022 IPSASB Work Program are:

-       Presentation of Financial Statements;

-       Differential Reporting;

-       Limited-Scope Project: Reporting Sustainability Program Information; and

-       Global Consultation on Advancing Public Sector Sustainability Reporting.

Limited-scope projects added as pre-commitments for the IPSASB Work Program as resources become available from 2023 onwards are:

-       IPSAS 21, Impairment of Non-Cash Generating Assets;

-       IPSAS 31, Intangible Assets;

-       IPSAS 33, First Time Adoption of Accrual Basis IPSASs; and

-       Practice Statement: Making Materiality Judgements.