EFRAG FR TEG -CFSS Online Meeting - 17 September 2026

17/09/2026 - 17/09/2026
09:00 - 18:00
Online
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

Watch online

Running order

09:00 - 09:05 1. Opening
10:15 - 11:00 5. Risk Mitigation Accounting
11:00 - 11:30 6. Amortised Cost Measurement
11:30 - 12:20 7. Statement of Cash Flows and Related Matters
12:20 - 13:05 Lunch break
13:05 - 13:50 8. Provisions - Targeted Improvements
13:50 - 14:35 9. Intangible assets
14:35 - 15:25 10. Presentation of Taxes or Other Charges that Are Not Tax Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18)
15:25 - 15:30 11. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
15:30 - 15:40 Break
15:40 - 16:30 12. EFRAG Proactive research Agenda consultation
16:30 - 17:00 13. EC IFRIC support and monitoring IFRIC deliberations
17:00 - 18:00 14. Intangible assets (optional for EFRAG CFSS members)
18:00 - 18:05 15. AcSB’s project on business combinations
18:05 - 18:10 16. Accounting for cryptocurrencies
Presenters
Sebastien Harushimana
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
EFRAG Secretariat
Presenters
Project team
Presenters
AASB

Meeting news

Meeting documents

Meeting documents

01-00-efrag_cfss_and_fr_teg_meeting_17_september_2026_-_agenda_.pdf
05-01_-_rma_-_cover_note_-_efrag_fr_teg-cfss_-_17-09-26_1.pdf
05-02_-_rma_-_efrag_fr_teg-cfss_-17-09-26_1.pdf
05-03_-_ap6_rma_asaf_october_-_background_paper_-_efrag_fr_teg_-_cfss_26-09-17.pdf
06-01_-_amortised_cost_-_cover_note_-_efrag_fr_teg-cfss_26-09-17_1.pdf
06-02_-_ap1a_acm_asaf_october_overview_of_tentative_decisions_-_background_paper_-_efrag_fr_teg-cfss_26-09-17_1.pdf
06-03_-_acm_asaf_october_ap1b_contingent_settlement_provisions_-_background_paper_-_efrag_fr_teg-cfss_26-09-17_1.pdf
07-01_-_cover_note_scf_for_financial_institution_-_efrag_fr_teg-cfss-26-09-17_-_public_meeting_1.pdf
07-02_-_ap4_scf_financial_institutions_scope_asaf_october_-_efrag_fr_teg-cfss_26-09-17_1.pdf
08-01_-_provisions_-_levies_-_efrag_fr_teg-cfss_26-09-17_1.pdf
08-02_asaf_paper_ap2_provisions_-_levies_-_application_requirements_asaf_october_-_background_paper_-_efrag_fr_teg_cfss_26-09-17_-_public_session_1.pdf
08-03_asaf_paper_ap2a_provisions_-_levies_-_indicative_drafting_asaf_october_-_background_paper_-_efrag_fr_teg_cfss_26-09-17_-_public_session_1.pdf
09-01_-_issues_paper_-_intangible_assets_-_proposed_model_saas_test_case_-_efrag_fr_teg_-_cfss_2026-09-17_1.pdf
09-02_asaf_paper_ap3_definition_of_ia_and_supporting_requirements_saas_test_case_asaf_october_-_background_paper_-_efrag_fr_teg_cfss_26-09-17_-_public_session_1.pdf
10-01_-_presentation_of_taxes_and_other_charges_that_are_not_tax_expense_or_income_applying_ias_12_-_issues_paper_-_efrag_fr_teg-cfss_26-09-17_1.pdf
11-01_-_ap9_agenda_planning_and_feedback_asaf_october_-_background_paper_-_efrag_fr_teg_-_cfss_26-09-17_1.pdf
12-01_efrag_fr_agenda_research_agenda_consultation_-_efrag_fr_teg_cfss_17_september_2026.pdf
13-01_update_on_ifrs_ic_activities_-_efrag_fr_teg-cfss_26-09-17.pdf
15-01_-_ap5_acsb_ifrs_3_research_asaf_october_-_background_paper_-_efrag_fr_teg_-_cfss_26-09-17.pdf
16-01_-_ap7a_cryptocurrencies_cinif_asaf_october_-_background_paper_-_efrag_fr_teg_-_cfss_26-09-17_1.pdf
16-02_-_ap7b_cryptoassets_fasb_asaf_october_-_background_paper_-_efrag_fr_teg_-_cfss_26-09-17_1.pdf
16-03_-_ap7c_cryptoassets_asbj_asaf_october_-_background_paper_-_efrag_fr_teg_-_cfss_26-09-17_1.pdf

Research phase

14-01 Presentation on enhanced disclosures on intangibles - EFRAG FR TEG CFSS 26-09-17
External presentation for meeting

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