EFRAG FR TEG Meeting 6 June 2023

06/06/2023 - 06/06/2023
09:00 - 17:05
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

09:55 - 10:00 Opening, welcome and apologies
10:00 - 11:30 5. Business Combinations - Disclosures, Goodwill and Impairment
11:30 - 11:45 Break
11:45 - 12:35 6. EFRAG Research Project on the Statement of Cash Flows and Related Matters
13:20 - 14:50 7. Financial Instruments with Characteristics of Equity (FICE)
14:50 - 15:05 Break
15:05 - 16:05 8. Equity Method - IASB Research Project
16:05 - 17:05 9. Provisions - Targeted Improvements to IAS 37
17:05 - 17:05 End of meeting
Documents
Presenters
BCDGI team
Documents
Presenters
Project team
Documents
Presenters
FICE Team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents

Meeting news

Meeting documents

00-00 EFRAG FR TEG agenda 6 June 2023.pdf
05-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-06-06.pdf
05-02 Business Combinations - Disclosure Goodwill and Impairment - Reduce costs and complexity- Issues paper - EFRAG FR TEG 23-06-06.pdf
05-03 - BCDGI - Improvements to the goodwill impairment test - EFRAG FR TEG 23-06-06.pdf
Issues Paper
06-01 Issue paper on the scope of EFRAG proactive project on the statement of cash flows.pdf
Issues Paper
07-01 FICE - Cover note - EFRAG FR TEG 23-06-06.pdf
07-02 - Issues paper - Scope of IFRS 7 and additional disclosures - EFRAG FR TEG 23-06-26.pdf
07-03 - Issues paper - Transition - EFRAG FR TEG 23-06-06.pdf
07-04 FICE - Subsidiaries without Public Accountability - EFRAG FR TEG 23-06-06.pdf
07-05 FICE - Due process and permission to begin the balloting process – EFRAG FR TEG 23-06-06 - Background only.pdf
07-06 – Overview of IASB discussions – EFRAG FR TEG 23-06-06 - Background only.pdf
07-07 FICE IASB Tentative decisions – ap5a project update - EFRAG FR TEG 23-06-06 - Background only.pdf
08-01 Equity Method - Issues paper - EFRAG FR TEG 23-06-06.pdf
09-01 - Provisions - Targeted Improvements - Definition of liability - TEG 230606.pdf
09-02 Provisions - Targeted Improvements - IASB Staff Paper AP22 Apx A for 2023 April - FR TEG 230606.pdf
09-03 Provisions - Targeted Improvements - IASB Staff Paper AP22 Apx B for 2023 April - FR TEG 230606.pdf

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