EFRAG FR TEG Meeting 18 - 19 January 2023

18/01/2023 - 19/01/2023
08:30 - 13:55
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

09:00 - 10:30 9. IAS 12 Amendment - Impact from International Tax Reform
09:45 - 10:30 5. Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)
10:30 - 11:30 6. Supplier Finance Arrangements
10:30 - 10:45 Break
10:45 - 12:15 10. Rate-regulated Activities
11:30 - 11:50 Break
11:50 - 12:50 7. Better Information on Intangibles
12:15 - 12:55 Lunch Break
12:50 - 13:40 Lunch Break
12:55 - 13:55 11. Business Combinations under Common Control
13:40 - 15:20 7. Better Information on Intangibles (continued)
13:55 - 13:55 End of meeting
15:35 - 17:15 8. Goodwill and Impairment
Presenters
Project team
Documents
Presenters
IFRS 16 Team
Documents
Presenters
SFA team
Documents
Presenters
RRA Team
Documents
Presenters
Intangibles team
Documents
Presenters
BCUCC team
Documents

Meeting news

Meeting documents

05-01-Cover note and summary of feedback - FEA on Amendments to IFRS 16 - FR TEG 23-01-18.pdf
Cover Note
05-02 - Letter to the EC Providing Advice - Lease liability in a Sale and Leaseback - FR TEG 23-01-18.pdf
Draft endorsement advice
06-01 - Cover note on SFAs - EFRAG FR TEG 23-01-18.pdf
Cover Note
06-02 - Issues paper on SFAs - EFRAG FR TEG 23-01-18.pdf
Issues Paper
07-01 Cover note - Better information on intangibles - EFRAG FR TEG 23-01-18.pdf
Cover Note
07-02 Feedback Statement on DP Better Information on Intangibles which is the best way to go.pdf
Feedback statement - comments received
08-01 - Goodwill and Impairment - Cover note - Project Update - EFRAG FR TEG 23-01-18.pdf
08-02 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - EFRAG FR TEG 23-01-18.pdf
08-03 - Goodwill and Impairment - Other topics - EFRAG FR TEG 23-01-18.pdf
09-01 IAS 12 Amendment - Cover note - EFRAG FR TEG 23-01-19.pdf
09-02 - IAS 12 Amendment - Issues paper - EFRAG FR TEG 23-01-19.pdf
Issues Paper
10-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 23-01-18 docx.pdf
Cover Note
10-02 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 23-01-18.pdf
Issues Paper
10-03 - Differences between the recovery period and assets' useful lives- Regulatory Assets and Regulatory Liabilities- EFRAG FR TEG 23-01-18.pdf
Issues Paper
10-04 - IASB paper ap9d-use-of-the-direct-relationship-concept-overview.pdf EFRAG FR TEG 23-01-18.pdf
11-01 - Cover note - BCUCC - EFRAG FR TEG 23-01-19.pdf
Cover Note
11-02 - Issues paper on BCUCC - EFRAG FR TEG 23-01-19.pdf
Issues Paper

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