| Attachment 4(a) - Memorandum to Technical Committee IPSAS 40 review |
| Attachment 4(b) - Project brief on review of IPSAS 40 |
| Attachment 5(a) - Memorandum from the Secretariat |
| Attachment 5(b) - Directive 5 (Reporting Framework) |
| Attachment 5(c) - Full Reporting Framework (1 April 2023) |
| Attachment 5(d) - Communication on IPSAS and IFRS Reporting Framework 2023 |
| Attachment 8(a) - Memorandum from Secretariat |
| Attachment 8(b) - Work programme 2023 (August 2022) |
| Attachment 8(c) - Convergence IPSASB (May 2022) |
