EFRAG FR Board meeting 28 March 2022

28/03/2022 - 28/03/2022
10:00 - 12:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Description

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Running order

10:05 - 11:15 02 Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
11:15 - 12:30 03 Supplier Finance Arrangements
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents

Meeting documents

02.01 Non-Current Liabilities with Covenants - Cover Note - Board 28.03.2022.pdf
02.02 - Brief summary of changes required by TEG - Board 28.03.2022.pdf
02.03a – Non-Current Liabilities with Covenants – Final Comment Letter to TEG - Board 28.03.2022.pdf
02.03b – Non-Current Liabilities with Covenants – Final Comment Letter after TEG track change to DCL - Board 28.03.2022.pdf
02.03c – Non-Current Liabilities with Covenants – Final Comment Letter after TEG - Board 28.03.2022.pdf
03-01 - Cover note on SFA - EFRAG Board 22-03-28.pdf
Cover Note
03-02a EFRAG FCL version presented to TEG -EFRAG FR Board 22-03-28.pdf
Comment Letter
03-02b - EFRAG FCL on SFA - (mark-up version with respect DCL) - EFRAG FR Board 22-03-28.pdf
Comment Letter
03-02c - EFRAG FCL on SFA (clean version) - EFRAG FR Board 22-03-28.pdf
Comment Letter
03-03 - Summary of changes to EFRAG DCL - EFRAG FR Board 22-03-28.pdf
Issues Paper