| Attachment 2 - Matters Arising from Previous Board Meetings |
| Attachment 3(a) - Memorandum from the Secretariat |
| Attachment 3(b) - Draft Minutes of the Technical Committee 3 September 2026 |
| Attachment 4(a) - Memorandum from the Secretariat |
| Attachment 4(b) - Amendments to Chapter 7 of the Conceptual Framework |
| Attachment 5(a) - Memorandum to the Board (1 April 2027) |
| Attachment 5(b)- Proposed Reporting Framework (1 April 2027) (Directive 5) |
| Attachment 5(c)- Full Reporting Framework (1 April 2027) |
| Attachment 5(d) Communication from the ASB_GRAP Reporting Framework (1 April 2027) |
| Attachment 7(a) - Memorandum from Secretariat |
| Attachment 7(b) - Work programme 2026.27 |
| Attachment 7(c) - Convergence IPSASB |
| Attachment 7(d) - Draft plan Education material for preparers 2026.27_Q3 |
| Attachment 7(e) - GRAP 104 work plan performance target measure 2026.27 |
| Attachment 7(f) - FAQ register 2026.27 |
| Attachment 8(a) - Memorandum from the Secretariat |
| Attachment 8(b) - Project Brief on Revenue |
| Attachment 8(c) - Project Brief on Reporting on compensation of employees |
| Attachment 8(d) - Indicative work programme 2027.28 |
