Technical Committee Meeting 05 March 2019

Document NumberTitleDocument Link
Attachment 2 Matters arising Click Here
Attachment 3(a) Memorandum to Technical Committee Click Here
Attachment 3(b) Minutes of PG meeting held on 6 February 2019 Click Here
Attachment 3(c) Minutes of PG meeting held on 7 February 2019 Click Here
Attachment 3(d) Summary of written comment on ED 166 Click Here
Attachment 3(e) Summary of verbal comment on ED 166 Click Here
Attachment 3(f) Guideline on Accounting for Landfill Sites Click Here
Attachment 4(a) Memorandum from the Secretariat Click Here
Attachment 4(b) Draft minutes of the project group meeting held on 11 Feb 2019 (preparers) Click Here
Attachment 4(c) Draft minutes of the project group meeting held on 11 Feb 2019 (firms) Click Here
Attachment 4(d) Summary of written comment ED 168 and ED 169 Click Here
Attachment 4(e) Summary of verbal comment on ED 168 and 169 Click Here
Attachment 4(f) Proposed Guideline on Materiallity (marked up) Click Here
Attachment 4(f)A Proposed Guideline on Materiallity (clean version) Click Here
Attachment 4(g) Proposed Amendments to GRAP 1 Click Here
Attachment 5(a) Memorandum from the Secretariat Click Here
Attachment 5(b) Draft minutes of the project group meeting held on 13 February 2019 Click Here
Attachment 5(c) Draft minutes of the project group meeting held on 13 February 2019 Click Here
Attachment 5(d) Written comments on ED 167 Click Here
Attachment 5(e) Verbal comments on ED 167 Click Here
Attachment 5(f)(i) Financial instruments Click Here
Attachment 5(f)(ii) Appendix A Application guidance Click Here
Attachment 5(f)(iii) Appendix B consequential amendments Click Here
Attachment 5(f)(iv) Appendix C Implementation Guidance Click Here
Attachment 5(f)(v) Appendix D Illustrative examples Click Here
Attachment 5(f)(vi) Basis for conclusion Click Here
Attachment 6(a) Memorandum from the Secretariat Click Here
Attachment 6(b) Written comments on ED 167 Click Here
Attachment 6(c) Transitional provisions for CET colleges Click Here
Attachment 7(a) Memorandum to the Technical Committee Click Here
Attachment 7(b) Minutes of project group meeting held on 22 February 2019 Click Here
Attachment 7(c) Draft Directive Application of GRAPs by Public Entities Click Here
Attachment 7(d) Invitation to comment on proposed Directive Click Here
Attachment 8(a) Memorandum on Application of GRAP by small entities Click Here
Attachment 8(b) Project brief on Application of GRAP by small entities Click Here
Attachment 8(c) Summary of questionnaire responses Click Here
Attachment 9 Emerging issues Click Here
Attachment 10(a) Memorandum from the Secretariat Click Here
Attachment 10(b) Work programme (Proposed revision to programme Jan 2019) Click Here
Attachment 10(c) Monitoring convergence with IPSASB (Jan 2019) Click Here
Attachment 11 IPSASB meeting highlights Click Here
Attachment 12 ED 67 Collective and Individual Services and Emergency Relief Final Click Here