EFRAG FR TEG - CFSS Physical meeting 3 December 2024

03/12/2024 - 03/12/2024
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

10:20 - 11:05 4. Statement of cash flows
11:05 - 11:45 5. Rate-regulated activities
11:45 - 12:00 Break
12:00 - 12:30 6. Management commentary
12:30 - 13:30 Lunch
13:30 - 14:30 7. Equity method
14:30 - 14:45 Break
14:45 - 15:45 8. IFRS 9 Amortised Cost Measurement
15:15 - 15:45 9. Update on IFRS IC topics
15:45 - 15:50 10. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
15:50 - 00:00 End of meeting
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
EFRAG Secretariat
Documents

Meeting news

Meeting documents

04-01 Issues paper summarising input collected by the IASB and EFRAG for 3 December 2024 EFRAG TEG CFSS meeting - EFRAG FR TEG-CFSS - 24-12-03.pdf
Issues Paper
04-02 IASB AP4 Statement of cash flows - EFRAG FR TEG-CFSS 24-12-03.pdf
IASB document
04-03 IASB agenda paper AP4A Statement of Cash Flows and Related Matters.pdf
IASB document
05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 3 December 2024.pdf
05-02 IASB AP1_Rate-regulated activities - EFRAG FR TEG-CFSS 24-12-03.pdf
06-01 - Management Commentary - Cover note - FR TEG CFSS 3 Dec 2024.pdf
Cover Note
06-02 - IASB Management Commentary - EFRAG FR TEG CFSS 2024-12-03.pdf
IASB document
07-01 -FR TEG CFSS - Equity Method ED.pdf
08-01 Amortised Cost - Cover Note - EFRAG FR TEG - CFSS 24-12-03.pdf
08-02 Amortised Cost Measurement Project objectives and scope (ASAF paper - for background) - EFRAG FR TEG FCSS 24-12-03.pdf
09-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-12-03.pdf
10-01 - IASB AP6 Agenda planning and feedback_ASAF December 2024 (for background) - EFRAG FR TEG CFSS 24-12-03.pdf

Related projects