EFRAG FR TEG - CFSS Physical Meeting - 30 June 2026

30/06/2026 - 30/06/2026
09:00 - 17:30
EFRAG Offices
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 - 11:15 Opening - Public session
11:15 - 00:15 5. Financial Instruments with Characteristics of Equity (FICE)
12:15 - 13:15 Lunch
13:15 - 13:45 6. Rate-regulated Activities
13:45 - 14:15 7. Business Combinations - Disclosures, Goodwill and Impairment
14:15 - 14:55 8. Risk Mitigation Accounting
14:55 - 15:10 Break
15:10 - 15:55 9. Statement of Cash Flows and Related Matters
15:55 - 16:55 10. Intangible assets
16:55 - 17:25 11. EC IFRIC support and monitoring IFRIC deliberations
17:25 - 17:30 12. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
17:30 - 17:30 13. Topics on ASAF agenda not covered at the EFRAG CFSS and TEG meeting (ASAF papers will be uploaded for background only): UKEB presentation on cash flow statement in financial institutions
Presenters
Sebastien Harushimana
Presenters
Project team
Presenters
Project team
Presenters
Project Team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
EFRAG Secretariat

Meeting documents

Meeting documents

00-00_agenda_-_efrag_cfss_and_fr_teg_meeting_30_june_2026_-_agenda.pdf
00-00_agenda_-_efrag_cfss_and_fr_teg_meeting_30_june_2026_-_agenda.pdf
05-01_fice_-_cover_note_-_efrag_fr_teg-cfss_26-06-30.pdf
05-02_-_fice_-_issues_paper_-_obligation_to_purchase_an_entitys_own_equity_instruments_-_efrag_fr_teg-cfss_26-06-30.pdf
05-03_-_ap1_fice_asaf_july_-_background_paper_-_efrag_fr_teg_-_cfss_26-06-30.pdf
06-01_-_cover_note_-_rate_regulated_activities_-_fr_teg_cfss_-_26-06-30.pdf
06-02-efrag_fr_teg-cfss-ap5_rra_asaf_-30_june_2026.pdf
07-01-_bcdgi_-_project_update_-_efrag_teg_fr-_cfss_-_30-06-26.pdf
07-02_-_asaf_paper_-_ap7_bcdgi_-_efrag_teg_fr_-_cfss_-_26-06-30_-_background_paper.pdf
08-01_-_rma_-_cover_note_-_efrag_fr_teg_-_cfss_26-06-30.pdf
08-02_-_rma_-_transition_from_ias_39_to_ifrs_9_-_efrag_fr_teg_-_cfss_26-06-30.pdf
08-03_-_ap6_rma_asaf_july_-_background_paper_-_efrag_fr_teg_-_cfss_26-06-30.pdf
09-01_-_cover_note_-_scf_and_related_matters_-_fr_teg_cfss_-_26-06-30.pdf
09-02_-_scf_and_related_matters_-_efrag_fr_teg-cfss_26-06-30.pdf
09-03_-_ap4_scf_iasb_asaf_july_background_reading_paper.pdf
09-04_-_ap3_scf_ukeb_iasb_asaf_july_background_reading_paper.pdf
10-01_-_cover_note_-_intangibles_-_fr_teg_cfss_-_26-06-30_1.pdf
10-02_-_intangibles_-_implication_of_the_iabss_findings_on_user_information_needs_on_the_project_direction-_efrag_teg_cfss_meeting_26-06-30_1.pdf
10-03_-_ap2-exploring-user-information-needs-project-direction_background_paper.pdf
11-01_update_on_ifrs_ic_activities_-_efrag_fr_teg-cfss_26-06-30.pdf
12-01_-_ap8_agenda_planning_and_feedback_asaf_july_-_background_paper_-_efrag_fr_teg_-_cfss_26-06-30.pdf
13-01_-_ap3_scf_ukeb_asaf_july_-_background_paper_-_efrag_fr_teg_-_cfss_26-06-30.pdf

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