EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025 01/07/2025 - 01/07/2025 10:00 - 16:25 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 11:10 - 11:50 4. Provisions—Targeted Improvements 11:50 - 12:35 5. Rate-regulated Activities 12:35 - 13:35 Lunch 13:35 - 14:05 7. Hyperinflation 14:05 - 14:50 8. Business Combinations—Disclosures, Goodwill and Impairment 14:50 - 15:20 9. EC IFRIC support and monitoring IFRIC deliberations 15:20 - 15:25 10. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings 15:25 - 15:25 End of meeting Presenters Project team 04-01 Issues paper on how the IASB should deal with the feedback receieved in response to ED on provisions.pdf 04-02_asaf_ageda_paper_ap1_exposure_draft_feedback_asaf_cover_paper_asaf_july.pdf 04-03_asaf_agenda_paper_ap1_provisions_feedback_-_overview_asaf_july.pdf 04-04_asaf_agenda_paper_ap1a_provisions_feedback_-_present_obligation_criterion_-_overall_asaf_july.pdf 04-05_asaf_agenda_paper_ap1b_provisions_feedback_-_present_obligation_-_past-event_asaf_july.pdf 04-06_asaf_agenda_paper_ap1c_provisions_feedback_-_present_obligation_-_other_requirements_asaf_july.pdf 04-07_asaf_agenda_paper_ap1d_provisions_feedback_-_costs_to_include_asaf_july.pdf 04-08_asaf_agenda_paper_ap1e_provisions_feedback_-_discount_rates_asaf_july.pdf 04-09_asaf_agenda_paper_ap1f_provisions_feedback_-_other_matters_asaf_july.pdf Presenters Project team 05-01_-_issues_paper_on_rra_-_efrag_fr_teg-cfss_25-07-01.pdf 05-02_iasb_ap2_rate-regulated_activities_-_efrag_teg-cfss_25-07-01.pdf Presenters Project team File 07-01_-_issues_paper_-_hyperinflation_-_considerations_related_to_the_application_of_ias_29_-_efrag_fr_teg_-_cfss_2025-07-01.pdf 07-02_-_asaf_agenda_paper_ap4a_-_application_challenges_of_ias_29_-_efrag_fr_teg-cfss_25-07-01.pdf 07-03_-_asaf_agenda_paper_ap4b_-_high_inflation_and_hyperinflationary_environments_-_efrag_fr_teg-cfss_25-07-01.pdf Presenters Project team 08-01_issues_paper_on_a_rebuttable_presumption_for_performance_information_teg-cfss_25-07-01.pdf 08-02_asaf_agenda_paper_ap5_bcdgi_asaf_july.pdf Presenters Project team 09-01_update_on_ifrs_ic_activities_-_efrag_fr_teg-cfss_25-07-01.pdf Presenters EFRAG Secretariat 10-01_-_asaf_agenda_paper_ap6_agenda_planning_and_feedback_asaf_july_for_background_-_efrag_fr_teg_-_cfss_25-07-01.pdf Meeting documents Meeting documents 26/06/2025 04-01 Issues paper on how the IASB should deal with the feedback receieved in response to ED on provisions 08/08/2025 04-02 ASAF Ageda Paper AP1 Exposure Draft feedback (ASAF Cover paper) ASAF July 08/08/2025 04-03 ASAF Agenda Paper AP1 Provisions Feedback - Overview ASAF July 08/08/2025 04-04 ASAF Agenda Paper AP1A Provisions Feedback - Present obligation criterion - overall ASAF July 08/08/2025 04-05 ASAF Agenda Paper AP1B Provisions Feedback - Present obligation - past-event ASAF July 08/08/2025 04-06 ASAF Agenda Paper AP1C Provisions Feedback - Present obligation - other requirements ASAF July 08/08/2025 04-07 ASAF Agenda Paper AP1D Provisions Feedback - Costs to include ASAF July 08/08/2025 04-08 ASAF Agenda Paper AP1E Provisions Feedback - Discount rates ASAF July 08/08/2025 04-09 ASAF Agenda Paper AP1F Provisions Feedback - Other matters ASAF July 08/08/2025 05-01 - Issues paper on RRA - EFRAG FR TEG-CFSS 25-07-01 08/08/2025 05-02 IASB AP2_Rate-regulated activities - EFRAG TEG-CFSS 25-07-01 08/08/2025 07-02 - ASAF Agenda Paper AP4A - Application challenges of IAS 29 - EFRAG FR TEG-CFSS 25-07-01 08/08/2025 07-03 - ASAF Agenda Paper AP4B - High inflation and hyperinflationary environments - EFRAG FR TEG-CFSS 25-07-01 08/08/2025 08-01 Issues paper on a rebuttable presumption for performance information TEG-CFSS 25-07-01 08/08/2025 08-02 ASAF Agenda Paper AP5 BCDGI ASAF July 08/08/2025 09-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 25-07-01 08/08/2025 10-01 - ASAF Agenda paper AP6_Agenda planning and feedback_ASAF_July (for background) - EFRAG FR TEG - CFSS 25-07-01 08/08/2025 11-01 - ASAF Agenda paper AP3_Segment Reporting - AcSB Preliminary Research_ASAF_July (for background) - EFRAG FR TEG - CFSS 25-07-01 Related projects Business Combinations - Disclosures, Goodwill and Impairment Responsibles Isabel Batista Phase Exposure draft consultation Topics Consolidation, interests in other entities and joint arrangements Non-financial assets Read more about Business Combinations - Disclosures, Goodwill and Impairment Provisions - Targeted Improvements to IAS 37 Responsibles Rasmus Sommer Phase Exposure draft consultation Topics Non-financial liabilities, provisions, contingent liabilities and contingent assets Read more about Provisions - Targeted Improvements to IAS 37 Rate-regulated activities - IASB standard setting project Responsibles Isabel Batista Vincent Papa Phase Monitoring Topics Specific activities Read more about Rate-regulated activities - IASB standard setting project Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) Responsibles Didrik Thrane-Nielsen Vasileios Dionelis Phase Exposure draft consultation Topics Presentation of financial statements and disclosure unrelated to specific assets and liabilities Read more about Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
04-01 Issues paper on how the IASB should deal with the feedback receieved in response to ED on provisions.pdf
04-04_asaf_agenda_paper_ap1a_provisions_feedback_-_present_obligation_criterion_-_overall_asaf_july.pdf
04-06_asaf_agenda_paper_ap1c_provisions_feedback_-_present_obligation_-_other_requirements_asaf_july.pdf
File 07-01_-_issues_paper_-_hyperinflation_-_considerations_related_to_the_application_of_ias_29_-_efrag_fr_teg_-_cfss_2025-07-01.pdf
07-03_-_asaf_agenda_paper_ap4b_-_high_inflation_and_hyperinflationary_environments_-_efrag_fr_teg-cfss_25-07-01.pdf
10-01_-_asaf_agenda_paper_ap6_agenda_planning_and_feedback_asaf_july_for_background_-_efrag_fr_teg_-_cfss_25-07-01.pdf
26/06/2025 04-01 Issues paper on how the IASB should deal with the feedback receieved in response to ED on provisions
08/08/2025 04-04 ASAF Agenda Paper AP1A Provisions Feedback - Present obligation criterion - overall ASAF July
08/08/2025 04-05 ASAF Agenda Paper AP1B Provisions Feedback - Present obligation - past-event ASAF July
08/08/2025 04-06 ASAF Agenda Paper AP1C Provisions Feedback - Present obligation - other requirements ASAF July
08/08/2025 07-02 - ASAF Agenda Paper AP4A - Application challenges of IAS 29 - EFRAG FR TEG-CFSS 25-07-01
08/08/2025 07-03 - ASAF Agenda Paper AP4B - High inflation and hyperinflationary environments - EFRAG FR TEG-CFSS 25-07-01
08/08/2025 08-01 Issues paper on a rebuttable presumption for performance information TEG-CFSS 25-07-01
08/08/2025 10-01 - ASAF Agenda paper AP6_Agenda planning and feedback_ASAF_July (for background) - EFRAG FR TEG - CFSS 25-07-01
08/08/2025 11-01 - ASAF Agenda paper AP3_Segment Reporting - AcSB Preliminary Research_ASAF_July (for background) - EFRAG FR TEG - CFSS 25-07-01
Business Combinations - Disclosures, Goodwill and Impairment Responsibles Isabel Batista Phase Exposure draft consultation Topics Consolidation, interests in other entities and joint arrangements Non-financial assets Read more about Business Combinations - Disclosures, Goodwill and Impairment
Business Combinations - Disclosures, Goodwill and Impairment Responsibles Isabel Batista Phase Exposure draft consultation Topics Consolidation, interests in other entities and joint arrangements Non-financial assets Read more about Business Combinations - Disclosures, Goodwill and Impairment
Provisions - Targeted Improvements to IAS 37 Responsibles Rasmus Sommer Phase Exposure draft consultation Topics Non-financial liabilities, provisions, contingent liabilities and contingent assets Read more about Provisions - Targeted Improvements to IAS 37
Provisions - Targeted Improvements to IAS 37 Responsibles Rasmus Sommer Phase Exposure draft consultation Topics Non-financial liabilities, provisions, contingent liabilities and contingent assets Read more about Provisions - Targeted Improvements to IAS 37
Rate-regulated activities - IASB standard setting project Responsibles Isabel Batista Vincent Papa Phase Monitoring Topics Specific activities Read more about Rate-regulated activities - IASB standard setting project
Rate-regulated activities - IASB standard setting project Responsibles Isabel Batista Vincent Papa Phase Monitoring Topics Specific activities Read more about Rate-regulated activities - IASB standard setting project
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) Responsibles Didrik Thrane-Nielsen Vasileios Dionelis Phase Exposure draft consultation Topics Presentation of financial statements and disclosure unrelated to specific assets and liabilities Read more about Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) Responsibles Didrik Thrane-Nielsen Vasileios Dionelis Phase Exposure draft consultation Topics Presentation of financial statements and disclosure unrelated to specific assets and liabilities Read more about Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
