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

10:00 - 10:05 1. Opening
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
Sébastien Harushimana
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
EFRAG Secretariat

Meeting documents

Meeting documents

04-01 Issues paper on how the IASB should deal with the feedback receieved in response to ED on provisions
04-02 ASAF Ageda Paper AP1 Exposure Draft feedback (ASAF Cover paper) ASAF July
04-03 ASAF Agenda Paper AP1 Provisions Feedback - Overview ASAF July
04-04 ASAF Agenda Paper AP1A Provisions Feedback - Present obligation criterion - overall ASAF July
04-05 ASAF Agenda Paper AP1B Provisions Feedback - Present obligation - past-event ASAF July
04-06 ASAF Agenda Paper AP1C Provisions Feedback - Present obligation - other requirements ASAF July
04-07 ASAF Agenda Paper AP1D Provisions Feedback - Costs to include ASAF July
04-08 ASAF Agenda Paper AP1E Provisions Feedback - Discount rates ASAF July
04-09 ASAF Agenda Paper AP1F Provisions Feedback - Other matters ASAF July
05-01 - Issues paper on RRA - EFRAG FR TEG-CFSS 25-07-01
05-02 IASB AP2_Rate-regulated activities - EFRAG TEG-CFSS 25-07-01
07-02 - ASAF Agenda Paper AP4A - Application challenges of IAS 29 - EFRAG FR TEG-CFSS 25-07-01
07-03 - ASAF Agenda Paper AP4B - High inflation and hyperinflationary environments - EFRAG FR TEG-CFSS 25-07-01
08-01 Issues paper on a rebuttable presumption for performance information TEG-CFSS 25-07-01
08-02 ASAF Agenda Paper AP5 BCDGI ASAF July
09-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 25-07-01
10-01 - ASAF Agenda paper AP6_Agenda planning and feedback_ASAF_July (for background) - EFRAG FR TEG - CFSS 25-07-01
11-01 - ASAF Agenda paper AP3_Segment Reporting - AcSB Preliminary Research_ASAF_July (for background) - EFRAG FR TEG - CFSS 25-07-01
efrag_cfss_and_fr_teg_meeting_1_july_2025_-_revised_agenda.pdf

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