EFRAG FR TEG meeting 01 December 2022

01/12/2022 - 01/12/2022
09:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Live webcast

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Description

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Running order

09:30 - 10:10 4. IAS 12
10:10 - 11:10 5. Primary Financial Statements
11:10 - 11:25 Break
11:25 - 12:25 5. Primary Financial Statements
12:25 - 13:05 Lunch break
13:05 - 15:10 6. Rate-regulated Activities
15:05 - 15:15 Break
15:15 - 16:15 7. Amendments to the Classification and Measurement of Financial Instruments
16:15 - 16:45 8. Post-implementation Review of IFRS 9 - Classification and Measurement
16:45 - 16:45 End of meeting
Presenters
IASB Staff
Presenters
PFS Team
Presenters
PFS Team
Presenters
IASB Staff, RRA Team
Presenters
IFRS 9 Team
Presenters
IFRS 9 Team

Meeting news

Meeting documents

04-01 IAS 12 Amendment - International Tax Reform - EFRAG FR TEG 01-12-2022.pdf
05-01 PFS - Cover note - EFRAG FR TEG 22-12-01.pdf
05-02 PFS - Summary Report and Recommendations - EFRAG FR TEG 22-12-01.pdf
05-03 - Summary Report - Roundtables on 24 October 2022 - final - EFRAG FR TEG 2022-12-01.pdf
05-04 – Summary Report - Roundtable on 2 November 2022 - FR TEG 22-12-01.pdf
05-05 - Summary Report - Roundtables on 4 November 2022 - final - EFRAG FR TEG 22-12-01.pdf
05-06 – Summary Report - Roundtable on 15 November 2022 - EFRAG FR TEG 22-12-01.pdf
05-10 EFRAG Outreach information - for Corporates.pdf
05-11 EFRAG Outreach information - for financial institutions.pdf
06-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 22-12-01 docx.pdf
Cover Note
06-02 - IASB staff presentation on features of different regulatory schemes - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 22-12-01. pdf.pdf
IASB document
06-03 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 22-12-01.pdf
Issues Paper
06-04 - Differences between the recovery period and assets' useful lives- Regulatory Assets and Regulatory Liabilities- EFRAG FR TEG 22-12-01.pdf
Issues Paper
07-01 - Amendments to CM - Cover note FR TEG 22-12-01.pdf
Cover Note
07-02 - Amendments to CM - CLI sweep issue - Issues paper FR TEG 22-12-01.pdf
Issues Paper
07-03 - Amendments to CM - Accounting policy choice for derecognition of financial liabilities - Issues paper FR TEG 22-12-01.pdf
Issues Paper
07-04 - Amendments to CM - Due Process Steps - Issues paper FR TEG 22-12-01.pdf
Issues Paper
08-01 - PIR IFRS 9 CM - FL and Own Credit and Feedback - Issues paper TEG 22-12-01.pdf
Issues Paper

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