EFRAG FR TEG CFSS Webcast Meeting 18 September 2025

18/09/2025 - 18/09/2025
11:25 - 16:10
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

10:00 - 10:05 1. Opening and welcome
11:25 - 12:10 5. Statement of cash flows and related matters
12:10 - 12:55 6. Intangible assets
12:55 - 13:35 Lunch
13:35 - 14:35 7. Business Combinations - Disclosures, Goodwill and Impairment
14:35 - 15:35 8. Equity method
15:35 - 16:10 9. EC IFRIC support and monitoring IFRIC deliberations
16:05 - 16:10 10. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
Presenters
Sebastien Harushimana
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
EFRAG Secretariat

Meeting news

Meeting documents

Meeting documents

05-01 - SCF and related matters - EFRAG FR TEG-CFSS 25-09-18.pdf
05-02 - AP3_Statement of Cash Flows and Related Matters_ASAF_October - for background - EFRAG TEG-CFSS 25-09-18.pdf
05-03 - AP3A_Statement of Cash Flows and Related Matters written feedback_ASAF_October - for background - EFRAG TEG-CFSS 25-09-18.pdf
06-01_cover_note_-_intangibles_-_efrag_fr_teg-cfss_2025-18-09_2.pdf
06-02_issues_paper-_intangibles_test_cases_-_fr_teg-cfss_2025-09-18_1.pdf
06-03_-_ap2_intangible_assets_asaf_october_-_efrag_fr_teg-cfss_2025-09-18.pdf
07-01- BCDGI - Issues paper - Proposed exemption and proposal for restructurings and asset enhancements when calculating VIU TEG-CFSS 25-09-18.pdf
07-02 - AP1 - BCDGI Cover paper - ASAF October - EFRAG TEG-CFSS 25-09-18.pdf
07-03 - AP1A - BCDGI Exemption - ASAF October - EFRAG TEG-CFSS 25-09-18.pdf
07-04 - AP1B - BCDGI Future restructuring - ASAF October - EFRAG TEG-CFSS 25-09-18.pdf
08-01_-_equity_method_issues_paper_-_efrag_teg-cfss_25-09-18_1.pdf
08-02 - October AP4_Equity Method Cover Paper_ASAF_October - EFRAG TEG-CFSS 25-09-18.pdf
08-03 - AP4B_Other changes in an investors ownership interest_Dilution gains or losses_ASAF_October - EFRAG TEG-CFSS 25-09-18.pdf
09-01_update_on_ifrs_ic_activities_-_efrag_fr_teg-cfss_25-09-18_1.pdf
10-01 - AP5_Agenda planning and feedback_ASAF_October (background) - EFRAG FR TEG - CFSS 25-09-18.pdf
efrag_fr_teg_-_cfss_meeting_18_september_2025_-_revised_agenda_1.pdf

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