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EFRAG TEG-CFSS meeting July 2020

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  01/07/2020        
6 06. Costs considered in assessing whether a contract is onerous 09:20 09:55 Robert Stojek, Almudena Alcala 06-01 Onerous Contracts - Questionnaire - TEG-CFSS 20-07-01.pdf
7 07. Goodwill and Impairment 09:55 10:35 Goodwill team 07-01 Issues paper on outreach activities with national standard setters on Business Combinations.pdf
07-02 Goodwill and Impairment Project - Presentation on EFRAG's DCL EFRAG TEG-CFSS 20-07-01 (background purposes).pdf
8 08. Business Combination under Common Control 10:35 11:05 Rasmus Sommer, Ioana Kiss 08-01 - Issues paper on BCUCC - EFRAG TEG-CFSS 20-07-01.pdf
  Break 11:05 11:15
9 09. Exposure Draft General Presentation and Disclosures 11:15 12:00 PFS Team 09-01 - Primary Financial Statements - Cover note - CFSS 20-07-01.pdf
09-02 - Primary Financial Statements - Issues Paper - CFSS 20-07-01.pdf
10 10. Rate-regulated activities 12:00 12:45 Isabel Batista, Ioana Kiss, Joachim Jacobs 10-01 - Project update - IASB project on regulatory assets and regulatory liabilities- EFRAG TEG-CFSS 20-07-01.pdf
10-02 - BACKGROUND PAPER - Key messages EFRAG DCL- IASB project on regulatory assets and regulatory liabilities- EFRAG TEG-CFSS 2020-07-01.pdf
11 11. Extractive Activities 12:45 13:00 Joachim Jacobs 11-01 Issues paper - Extractive Activities - EFRAG TEG-CFSS 20-07-01.pdf
12 12. Agenda topics for next CFSS meeting 13:00 13:15 Chiara Del Prete