EFRAG FR TEG - CFSS Online Meeting - 26 November 2025

26/11/2025 - 26/11/2025
10:15 - 16:50
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
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

10:10 - 10:15 Opening of public session
10:15 - 11:00 5. Statement of Cash Flows and Related Matters
11:00 - 11:10 Break
11:10 - 12:25 6. Intangible assets
12:25 - 13:05 Lunch
13:05 - 13:35 7. EC IFRIC support and monitoring IFRIC deliberations
13:35 - 14:20 8. Provisions—Targeted Improvements
14:20 - 15:05 9. Business Combinations—Disclosures, Goodwill and Impairment
15:05 - 15:15 Break
15:15 - 15:45 10. PIR IFRS 9 Hedge Accounting
15:45 - 16:15 11. Amortised Cost Measurement
16:15 - 16:45 12. OIC’s project on business combinations under common control
16:45 - 16:50 13. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
16:50 - 16:50 14. UKEB’s project on statement of cash flows ( Background paper only )
16:50 - 16:55 15. IASB’s Prioritisation Framework ( Background paper only )
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EFRAG Secretariat

Meeting news

Meeting documents

Meeting documents

05-01 - Issues paper on SCF and Related Matters - EFRAG FR TEG-CFSS 25-11-26.pdf
Issues Paper
05-02 AP5_Statement of Cash Flows and Related Matters_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
06-01 Intangibles - Users' needs of information - EFRAG FR TEG-CFSS 25-11-26.pdf
06-02 AP3_Intangible Assets_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
07-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 25-11-26.pdf
08-01 - Provisions - Levies and discount rates - TEG CFSS Meeting 26 November 2025.pdf
Issues Paper
08-02 AP1_Provisions Cover Paper_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
08-03 AP1A_Provisions - Levies - Ideas for application requirements_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
08-04 AP1B_Provisions - Levies - Illustrative examples_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
08-05 AP1C_Provisions - Discount rates_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
09-01_-_bcdgi_-_performance_and_expected_synergy_information_-_efrag_fr_teg-cfss-_25-11-26.pdf
09-02 - BACKGROUND PAPER - AP6_BCDGI_Performance and expected synergy information_ASAF_December - EFRAG FR TEG-CFSS 25-11-26.pdf
IASB document
10-01 PIR IFRS 9 Hedge Accounting - Preliminary summary of issues - EFRAG FR TEG - CFSS 25-11-26.pdf
11-01 Amortised Cost - Issues paper - EFRAG FR TEG - CFSS 25-11-26.pdf
11-02 - AP2_Amortised Cost Measurement_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
11-03 Amortised Cost - Determining EIR at initial recognition (EFRAG FR TEG paper - background) - EFRAG FR TEG - CFSS 25-11-26.pdf
11-04 Amortised Cost - Subsequent changes to the EIR - (EFRAG FR TEG paper - background) - EFRAG FR TEG - CFSS 25-11-26.pdf
11-05 Amortised Cost - Modification of financial instruments (EFRAG FR TEG paper - background)- EFRAG FR TEG - CFSS 25-11-26.pdf
12-01 - AP8_BCUCC_OIC_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
13-01 - AP9_Agenda planning and feedback_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
14-01 - AP4_Statement of Cash Flows_UKEB_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
15-01 - AP7_The IASB's Prioritisation Framework_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
15-02 AP7A_The IASB's Prioritisation Framework_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
EFRAG FR TEG - CFSS meeting 26 November 2025 - Agenda (Final).pdf