EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

02/07/2024 - 02/07/2024
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Live webcast

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

Watch online

Running order

10:10 - 10:40 4. Financial Instruments with Characteristics of Equity
10:10 - 10:40 4. Financial Instruments with Characteristics of Equity
10:40 - 11:35 5. Provisions—Targeted Improvements
11:35 - 11:45 Break
11:45 - 12:45 6. Power Purchase Agreements
12:45 - 13:15 Lunch
13:15 - 14:45 7. Business Combinations—Disclosures, Goodwill and Impairment
14:45 - 15:15 8. Pollutant Pricing Mechanisms (PPMs)
15:15 - 15:25 Break
15:25 - 16:20 9. Intangible Assets
16:20 - 17:30 10. IFRS 18 Presentation and Disclosure in Financial Statements
17:10 - 17:30 11. Update on IFRS IC topics
17:30 - 17:35 12. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team

Meeting news

Meeting documents

04-01 - FICE - Cover note - EFRAG FR TEG - CFSS 24-07-02.pdf
Cover Note
04-02 FICE - Comparison of the IASB’s feedback summary with EFRAGs comment letter - EFRAG FR TEG - CFSS 24-07-02.pdf
04-03 FICE - IASB Agenda Paper - AP2 Feedback Summary - EFRAG TEG-CFSS 24-07-02.pdf
IASB document
04-04 Feedback statement on EFRAG Comment Letter - EFRAG FR TEG - CFSS 24-07-02 - for background.pdf
Feedback statement - comments received
05-01 Issues Paper on the IASBs tentatively decided proposals on provisions.pdf
Issues Paper
05-02 ASAF Paper AP3_Provisions_ASAF_July.pdf
IASB document
05-03 ASAF Paper AP3A Provisions - Present obligation recognition criterion_ASAF_July.pdf
IASB document
05-04 ASAF Paper AP3B Provisions - Threshold-triggered costs_ASAF_July.pdf
IASB document
05-06 ASAF Paper AP3C Provisions - Discount rates - application guidance_ASAF_July.pdf
IASB document
05-07 ASAF Paper AP3D Provisions - Discount rates - disclosure requirements_ASAF_July.pdf
IASB document
05-08 ASAF Paper AP3E Provisions - Indicative drafting - IAS 37_ASAF_July.pdf
IASB document
05-09 ASAF Paper AP3F Provisions - Indicative drafting - decision tree_ASAF_July.pdf
IASB document
06-01 - ASAF- Power Purchase agreements -EFRAG FR TEG-CFSS 2 July 2024.pdf
06-02 AP4_PPAs_ASAF_July_EFRAG FR TEG-CFSS 2 July 2024.pdf
07 - 02 ASAF July 2024 Paper ap5-bcdgi.pdf
IASB document
07-01- Outreach on Exposure Draft - BCDGI - EFRAG FR TEG-CFSS - 24-07-02.pdf
08-01- Project update PPM - EFRAG FR TEG-CFSS meeting 2 July 2024.pdf
08-02 ASAF paper AP8_PPMs_ASAF_July.pdf
08-03 ASAF paper AP8A Pollutant Pricing Mechanisms Cover paper_ASAF_July.pdf
08-04 ASAF paper AP8B Horizon scanning activities and feedback summary_ASAF_July.pdf
08-05 ASAF paper AP8C Summary of feedback NSS_ASAF_July.pdf
08-06 ASAF paper AP8D Pollutant pricing mechanisms survey and questionnaire_ASAF_July.pdf
09-01 Cover note - Intangibles - EFRAG FR TEG-CFSS 2 July 2024.pdf
09-02 ASAF meeting Intangible Assets - Project scope and approach_ASAF_July.pdf
10-01 - IFRS 18 Endorsement - FR TEG CFSS 2 July 2024.pdf
11-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-07-02.pdf
Other EFRAG Secretariat Paper
12-01- AP1 Agenda planning and feedback_ASAF July 2024.pdf

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