EFRAG FR TEG meeting 8 - 9 February 2023 08/02/2023 - 09/02/2023 16:45 - 13:00 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 09:00 - 10:30 5. Post-implementation Review of IFRS 9 - Impairment 10:30 - 10:45 Break 10:45 - 11:45 6. Business Combinations -Disclosures; Goodwill and Impairment 12:00 - 13:00 7. Dynamic Risk Management 13:00 - 13:00 End of meeting Presenters FI Team 05-01 - IFRS 9 PIR ECL - Prioritisation of issues - Cover note - FR TEG 23-02-09.pdf 05-02 - IFRS 9 PIR ECL - Prioritisation of issues - Issues paper - FR TEG 23-02-09.pdf Presenters Goodwill team 06-01 Business Combinations - Project Update - Cover note - FR TEG 23-02-09.pdf 06-02 Business Combinations - Project Update - Issues paper - FR TEG 23-02-09.pdf Presenters DRM Team 07-01 - Cover note - DRM - EFRAG FR TEG 23-02-09.pdf 07-02 IASB Introduction to DRM - EFRAG FR TEG 23-02-09.pdf Meeting news 31.01.2023 EFRAG FR TEG physical meeting 9 February 2023 EFRAG announces that it will hold its EFRAG FR TEG physical meeting on Thursday 9 February 2023. To watch the webcast or attend the public... Read more about EFRAG FR TEG physical meeting 9 February 2023 Meeting documents Meeting documents 03/02/2023 05-01 - IFRS 9 PIR ECL - Prioritisation of issues - Cover note - FR TEG 23-02-09.pdf Cover Note 03/02/2023 05-02 - IFRS 9 PIR ECL - Prioritisation of issues - Issues paper - FR TEG 23-02-09.pdf Issues Paper 02/02/2023 06-01 Business Combinations - Project Update - Cover note - FR TEG 23-02-09.pdf Cover Note 02/02/2023 06-02 Business Combinations - Project Update - Issues paper - FR TEG 23-02-09.pdf Issues Paper 06/02/2023 07-01 - Cover note - DRM - EFRAG FR TEG 23-02-09.pdf Cover Note 06/02/2023 07-02 IASB Introduction to DRM - EFRAG FR TEG 23-02-09.pdf IASB document Related projects Business Combinations - Disclosures, Goodwill and Impairment Responsibles Isabel Batista Phase Exposure draft consultation Topics Consolidation, interests in other entities and joint arrangements Non-financial assets Read more about Business Combinations - Disclosures, Goodwill and Impairment PIR IFRS 9 - Financial Instruments - Impairment Responsibles Didrik Thrane-Nielsen Galina Borisova Phase Concluded Topics Equity, financial instruments and hedging Read more about PIR IFRS 9 - Financial Instruments - Impairment Risk Mitigation Accounting Responsibles Serge Vinogradov Didrik Thrane-Nielsen Phase Monitoring Topics Equity, financial instruments and hedging Read more about Risk Mitigation Accounting
31.01.2023 EFRAG FR TEG physical meeting 9 February 2023 EFRAG announces that it will hold its EFRAG FR TEG physical meeting on Thursday 9 February 2023. To watch the webcast or attend the public... Read more about EFRAG FR TEG physical meeting 9 February 2023
03/02/2023 05-01 - IFRS 9 PIR ECL - Prioritisation of issues - Cover note - FR TEG 23-02-09.pdf Cover Note
03/02/2023 05-02 - IFRS 9 PIR ECL - Prioritisation of issues - Issues paper - FR TEG 23-02-09.pdf Issues Paper
02/02/2023 06-01 Business Combinations - Project Update - Cover note - FR TEG 23-02-09.pdf Cover Note
02/02/2023 06-02 Business Combinations - Project Update - Issues paper - FR TEG 23-02-09.pdf Issues Paper
Business Combinations - Disclosures, Goodwill and Impairment Responsibles Isabel Batista Phase Exposure draft consultation Topics Consolidation, interests in other entities and joint arrangements Non-financial assets Read more about Business Combinations - Disclosures, Goodwill and Impairment
Business Combinations - Disclosures, Goodwill and Impairment Responsibles Isabel Batista Phase Exposure draft consultation Topics Consolidation, interests in other entities and joint arrangements Non-financial assets Read more about Business Combinations - Disclosures, Goodwill and Impairment
PIR IFRS 9 - Financial Instruments - Impairment Responsibles Didrik Thrane-Nielsen Galina Borisova Phase Concluded Topics Equity, financial instruments and hedging Read more about PIR IFRS 9 - Financial Instruments - Impairment
PIR IFRS 9 - Financial Instruments - Impairment Responsibles Didrik Thrane-Nielsen Galina Borisova Phase Concluded Topics Equity, financial instruments and hedging Read more about PIR IFRS 9 - Financial Instruments - Impairment
Risk Mitigation Accounting Responsibles Serge Vinogradov Didrik Thrane-Nielsen Phase Monitoring Topics Equity, financial instruments and hedging Read more about Risk Mitigation Accounting
Risk Mitigation Accounting Responsibles Serge Vinogradov Didrik Thrane-Nielsen Phase Monitoring Topics Equity, financial instruments and hedging Read more about Risk Mitigation Accounting