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 (EFRAG 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
Documents
Presenters
BCDGI team
Documents
Presenters
DRM Team
Documents
Presenters
IFRS 15 Team
Documents
Presenters
FICE Team
Documents
Presenters
Project team
Documents

Meeting news

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

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