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EFRAG FR TEG Webcast Meeting 12 April 2024

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  12/04/2024        
  5. PIR IFRS 9 Impairment 10:10 11:10 Project team 05-01 - PIR IFRS 9 Impairment - Measuring ECL - feedback analysis - EFRAG FR TEG 24-04-12.pdf
  Break 11:10 11:20
  6. Power Purchase Agreements - Own use exemption (amendment to IFRS 7 and IFRS 9) 11:20 12:50 Project team 06-04 - PPA Issues Paper Disclosures and Transition - FR TEG 12 April 2024.pdf
06-01 - PPA Issues Paper Cover note - FR TEG 12 April 2024.pdf
06-02 - PPA Issues Paper Own-Use Exception - FR TEG 12 April 2024.pdf
06-03 - PPA Issues Paper Hedge Accounting - FR TEG 12 April 2024.pdf
  Lunch Break 12:50 13:20
  7. Business Combinations - Disclosures, Goodwill and Impairment 13:20 15:20 Project team 07- 01- Cover note - BCDGI - EFRAG proposed DCL - FR TEG 12 April 2024.pdf
07-02 - BCDGI - EFRAG Proposed DCL - EFRAG FR TEG 24-04-12.pdf
  Break 15:20 15:30
  8. Updating the Subsidiaries without Public Accountability: Disclosures Standard 15:30 16:15 Project team 08-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-04-12.pdf
  9. Climate-related and Other Uncertainties in the Financial Statements 16:15 17:15 Project team 09-01 - COUFS - Issues paper - EFRAG FR TEG 24-04-12
09-02 - Background paper - AP14B IASB March 2024 - EFRAG FR TEG 24-04-12
09-03 - Background paper - AP14 IASB March 2024 - EFRAG FR TEG 24-04-12
09-04 - Background paper - AP14A IASB March 2024 - EFRAG FR TEG 24-04-12