EFRAG FR TEG - CFSS Webcast Meeting 13 March 2024

13/03/2024 - 13/03/2024
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
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

10:10 - 10:40 4. Subsidiaries without Public Accountability: Disclosures
10:40 - 11:25 5. Rate-regulated Activities
11:25 - 11:35 Break
11:35 - 12:30 6. Post-implementation Review of IFRS 9—Impairment
12:30 - 13:00 Lunch Break
13:00 - 13:50 7. Amendments to the Classification and Measurement of Financial Instruments
13:50 - 14:20 8. Post-implementation review of IFRS 15 Revenue from Contracts with Customers
14:20 - 14:50 9. Climate-related and Other Uncertainties in the Financial Statements - cancelled -
14:50 - 15:20 10. IFRS IC topics
15:20 - 15:30 Break
15:30 - 16:30 11. Business Combinations - Disclosures, Goodwill and Impairment
16:30 - 17:15 12. PIR IFRS 16
17:15 - 17:20 13. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
17:20 - 17:20 End of meeting
Presenters
Project team
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EFRAG Secretariat

Meeting news

Meeting documents

Meeting documents

04-01 SWPA - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
Cover Note
04-02 SWPA - IASB Presentation - Subsidiaries without public accountability_ASAF_March_2024 - EFRAG FR TEG-CFSS 24-03-13.docx.pdf
05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 13 March 2024.pdf
Issues Paper
05-02 IASB AP3_Rate-regulated activities_ASAF_March_2024 - EFRAG FR TEG-CFSS 24-03-13.pdf
IASB document
05-03 Survey results - Direct (indirect) relationship concept (for background purposes) - EFRAG FR TEG-CFSS 24-03-13.pdf
06-01 - PIR IFRS 9 Impairment - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
06-02 IASB AP4-ifrs-9-pir-impairment-asaf-march-2024-EFRAG FR TEG-CFSS 24-03-13.pdf
07-01 - IFRS 9 Amendments classification and measurement - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
07-02 – IASB AP5 Amendments to the Classification and Measurement of Financial Assets Finalising the amendments ASAF March 2024.pdf
08-01 PIR IFRS 15 - Issues paper - EFRAG FR TEG-CFSS 2024-03-13.pdf
Issues Paper
08-02 - AP6 IFRS 15 PIR_ASAF March 2024 (background purposes) - EFRAG FR TEG-CFSS 2024-03-13.pdf
10-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-03-13.pdf
Cover Note
11-01- Development of key messages for EFRAG DCL - BCDGI - EFRAG FR TEG-CFSS - 24-03-13.pdf
11-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG-CFSS 24-03-13.pdf
12-01 - PIR IFRS 16 - Issues paper - EFRAG FR TEG-CFSS 24-03-13.pdf
Cover Note
13-01 AP1- ASAF planning and feedback from previous meetings-ASAF-March 2024.pdf

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