EFRAG FR TEG Meeting 16 March 2023

16/03/2023 - 16/03/2023
09:00 - 16:45
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

09:30 - 10:15 03. Non-current Liabilities with Covenants – Amendments to IAS 1
10:15 - 11:15 04. Business Combinations – Disclosures, Goodwill and Impairment
11:15 - 11:30 Break
11:30 - 12:30 05. Dynamic Risk Management
12:30 - 13:00 Lunch Break
13:00 - 15:00 06. Post-implementation Review of IFRS 15
15:00 - 15:15 Break
15:15 - 16:15 07. Financial Instruments with Characteristics of Equity
16:15 - 16:45 08. PIR IFRS 9 Impairment (ECL)
16:45 - 16:45 End of meeting
Presenters
Project team
Presenters
BCDGI team
Presenters
DRM Team
Presenters
IFRS 15 Team
Presenters
FICE Team
Presenters
Project team

Meeting news

Meeting documents

Meeting documents

03-01-Cover note and summary of feedback - FEA on Amendments to IAS 1 - FR TEG 23-03-16.pdf
Cover Note
03-02 FEA -Letter to the EC Providing Advice - Amendments to IAS 1_track changes.pdf
Draft endorsement advice
04-01 - Cover note -Business Combinations - Disclosures Goodwill and Impairment project - EFRAG TEG 16 March 2023.pdf
Cover Note
04-02 - Issues paper - Management approach - Business Combinations - Disclosures goodwill and impairment project - EFRAG TEG 16 March 2023.pdf
Issues Paper
04-03 - Other aspects of the management approach - Issues paper - EFRAG TEG 16 March 2023.pdf
Issues Paper
05-01 - Cover note - DRM - Update on IASB tentative decisions - EFRAG FR TEG 23-03-16.pdf
Cover Note
05-02 - Issue paper - DRM - Equity and notional alignment - EFRAG FR TEG 23-03-16.pdf
Issues Paper
05-03 - Issue paper - DRM - Eligible items - EFRAG FR TEG 23-03-16.pdf
05-04 - Issue paper - DRM - Unexpected changes - EFRAG FR TEG 23-03-16.pdf
06-01-Issues paper - PIR IFRS 15 categorisation of application challenges .pdf
06-02 - Survey on PIR IFRS 15 - EFRAG FR TEG 2023-03-16.pdf
07-01 FICE - Cover note - EFRAG TEG 23-03-16.pdf
07-02 FICE - Presentation of equity and financial liabilities - EFRAG TEG 23-03-16.pdf
07-03 FICE - Sweep issues - EFRAG TEG 23-03-16.pdf
08-01 - IFRS 9 PIR ECL - List of issues - Cover Note - FR TEG 23-03-16.pdf
Cover Note
08-02 - IFRS 9 PIR ECL - List of issues - Issues paper - FR TEG 23-03-16.pdf
Issues Paper

Related projects