EFRAG FR TEG and EFRAG User Panel Joint Meeting 10 May 2023

10/05/2023 - 10/05/2023
15:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:45 - 09:50 Welcome and apologies
09:50 - 11:20 4. Business Combinations – Disclosures, Goodwill and Impairment
11:20 - 11:35 Break
11:35 - 13:05 5. Primary Financial Statements
13:05 - 13:50 Lunch Break
13:50 - 15:20 6. EFRAG Research Project on the Statement of Cash Flows and Related Matters
15:20 - 15:35 Break
15:35 - 16:20 7. Amendments to the Classification and Measurement of Financial Instruments
16:20 - 17:05 8. IFRS IC submission Power Purchase Agreements
17:05 - 17:05 End of joint EFRAG FR TEG – UP meeting
Presenters
BCDGI team
Presenters
IASB Staff, PFS Team
Presenters
Project team
Presenters
IFRS 9 Team
Presenters
Sapna Heeralall

Meeting news

Meeting documents

00-00 EFRAG FR TEG - UP agenda 10 May 2023.pdf
04-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-05-10.pdf
04-02 - Business Combinations - Disclosures and Impairment - EFRAG FR TEG and EFRAG User Panel - 23-05-10 (1).pdf
04-03 - Business Combinations - Disclosures and Impairment - inbrief-businesscombs-jan2023.pdf
IFRS Foundation document
05-01 PFS - Cover note - EFRAG FR TEG-UP 23-05-10.pdf
05-02 PFS - Update on the IASB discussions - EFRAG FR TEG-UP 23-05-10 def.pdf
06-01 Issues paper on the use and issues with the cash flow statement.pdf
Issues Paper
07-01 Cover note - IFRS 9 Amendments to CM - EFRAG FR TEG-UP 23-05-10.pdf
Cover Note
07-02 EFRAG’s draft comment letter – EFRAG FR TEG-UP 23-05-10.pdf
Draft comment letter
08-01 - IFRS IC submission Power Purchase Agreements - Issues paper_EFRAG FR TEG-UP 2023-05-10.pdf

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