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EFRAG TEG-CFSS meeting September 2020

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  23/09/2020        
5 05 Goodwill and Impairment 09:20 10:50 Goodwill team Issues paper seeking views of CFSS on IASB DP and EFRAG DCL V2
05-02 ASAF 01 Goodwill and impairment - For background only.pdf
05-03 EFRAG Draft Comment letter on IASB DP-2020-1 - For background only.pdf
6 06 FASB - Conceptual Framework for Financial Reporting 10:50 11:20 Rasmus Sommer 06-01 Issues paper on the FASBs conceptual framework project on elements.pdf
06-02 ASAF 03 FASB Conceptual Framework Elements - For background only.pdf
  Break 11:20 11:30
7 07 Business Combination under Common Control 11:30 12:10 BCUCC team 07-01 - Cover note_Outreach activities on BCUCC_EFRAG TEG-CFSS_20-09-23.pdf
07-02 ASAF 02 BCUCC-EFRAG TEG-CFSS_20-09-23 - for background only.pdf
8 08 Primary Financial Statements 12:10 13:10 PFS Team 08-01 Primary Financial Statements - Update on outreach activities - EFRAG CFSS 20-09-23.pdf
9 09 Agenda topics for next CFSS and ASAF 13:10 13:15 Chiara Del Prete 09-01 ASAF Update and agenda planning - EFRAG TEG-CFSS 20-09-23.pdf