EFRAG FR TEG- CFSS Webcast 10 March 2025

10/03/2025 - 10/03/2025
09:00 - 17:05
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 - 10:25 4. IFRS 18 Presentation and Disclosure in Financial Statements
10:25 - 11:10 5. Intangible assets
11:10 - 11:20 Break
11:20 - 12:05 6. Financial Instruments with Characteristics of Equity (FICE)
12:05 - 13:05 7. IFRS 19 Subsidiaries without public accountability: Disclosures
13:05 - 13:35 Lunch
13:35 - 14:05 8. Equity method
14:05 - 14:35 9. PIR IFRS 16 Leases
14:35 - 15:20 10. Statement of Cash Flows and Related Matters
15:20 - 15:30 Break
15:30 - 16:00 11. EC IFRIC support and monitoring IFRIC deliberations
16:00 - 16:05 12. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
16:05 - 17:05 13. Due Process Handbook Review
17:05 - 17:10 14. Second Comprehensive Review of the IFRS for SMEs Accounting Standard
17:10 - 17:10 End of meeting
Presenters
Project team
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Meeting news

Meeting documents

04-01 - PFS - Cover Note - TEG CFSS 10 03 2025.pdf
Cover Note
05-01 Cover note - Intangibles Assets - FR TEG-CFSS 10 March 2025.pdf
05-02 -ASAF paper Intangible Assets - EFRAG FR TEG-CFSS 2025-03-10.pdf
06-01 - FICE - Cover note - EFRAG FR TEG-CFSS 25-03-10.pdf
Cover Note
06-02 - FICE - ASAF paper of presentation and disclosures - EFRAG FR TEG-CFSS 25-03-10.pdf
IASB document
06-03 - FICE - Issues paper on Presentation discussed with EFRAG FIWG - EFRAG FR TEG-CFSS 25-03-10 - for background.pdf
Issues Paper
06-04 - FICE - Issues paper on Disclosures discussed with EFRAG FIWG - EFRAG FR TEG-CFSS 25-03-10 - for background.pdf
Issues Paper
07-01 - IFRS 19 SWPA - Cover Note - EFRAG FR TEG - CFSS 25-03-10.pdf
07-02 - ASCG presentation - IFRS Evaluation Results.pdf
External presentation for meeting
07-03 - ASCG Summary report - Evaluation of the Application of IFRS in Germany.pdf
External paper for meeting
08-01 -FR TEG CFSS - Equity Method ED.pdf
Cover Note
08-02 - AP1 - Feedback overview on Equity Method ED and preliminary recommendations for next stage_ASAF_March.pdf
09-01 - PIR IFRS 16 - Cover note - EFRAG FR TEG-CFSS meeting 25-03-10.pdf
09-02 - PIR IFRS 16 - Background Paper - EFRAG FR TEG-CFSS 25-03-10.pdf
10-01 Issues paper SCF Initial research findings - EFRAG FR TEG-CFSS 25-03-10.pdf
Issues Paper
10-02 IASB AP6_Cash Flow Statement_ASAF_March - EFRAG FR TEG-CFSS 25-03-10.pdf
IASB document
11-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 25-03-10.pdf
12-01 - AP8 Agenda planning and feedback_ASAF paper - EFRAG FR TEG - CFSS 25-03-10.pdf
13-01 EFRAG DCL IFRS Foundation Due Process Handbook - EFRAG TEG CFSS meeting 10 March 2025.pdf
13-02 AP5_Due Process Handbook_ASAF_March.pdf
13-03 EFRAG Draft Comment Letter IFRS Foundation Due Process Handbook (Background Paper).pdf
13-04 IFRS Foundation Exposure Draft -2024-due-process-handbook (Background Paper).pdf
14-01 - IFRS for SMEs_ASAF paper (for background only) - EFRAG FR TEG - CFSS 25-03-10.pdf

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