| Attachment 3(a) - Memorandum |
| Attachment 3(b) - Minutes of the PG meeting |
| Attachment 3(c) - Minutes of the PG meeting |
| Attachment 3(d) - Analysis of written comments |
| Attachment 3(e) - Analysis of verbal comments |
| Attachment 3(f) - Improvements to Standards of grap |
| Attachment 3(g) - Analysis of written comments |
| Attachment 3(h) - Analysis of verbal comments |
| Attachment 3(i) - IGRAP 22 |
| Attachment 4(a) - Memorandum from the Secretariat |
| Attachment 4(b) - Directive 5 Reporting Framework 202425 |
| Attachment 4(c) - Full Reporting Framework (1 April 2024) |
| Attachment 4(d) - Communication on IPSAS and IFRS 202425 |
| Attachment 5(a) - Memorandum from Secretariat |
| Attachment 5(b) - Plan Enhacing application of GRAP |
| Attachment 7(a) - Memorandum from Secretariat |
| Attachment 7(b) - Work programme 2023 (Sept 23) |
| Attachment 7(c) - Convergence IPSASB (Sept 23) |
| Attachment 8(a) - Memorandum from Secretariat |
| Attachment 8(b) - Related Party Disclosures |
| Attachment 8(c) - PB on Measurement |
| Attachment 8(d) - PB Social benefits |
| Attachment 8(e) - PB GRAP 108 PIR |
| Attachment 10(a) - Memorandum Guidance on developing disclosure requirements |
| Attachment 10(b) - Guidance for developing and drafting disclosure requirements in IFRS |
