Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1
The IPSASB Work Program Consultation (October 2025) aims to strengthen Public Financial Management (PFM) and promote sustainable development globally by enhancing the adoption and implementation of accrual-based IPSAS and International Public Sector Sustainability Reporting Standards (IPSASB SRS).
It seeks stakeholder input to:
Identify priorities for new financial reporting projects,
Determine IPSAS Standards requiring post-implementation reviews, and
Select key sustainability reporting projects for inclusion in the 2024–2028 Work Program.