EFRAG FR TEG Physical Meeting 7 October 2024

07/10/2024 - 07/10/2024
11:00 - 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

11:40 - 12:25 3. Dynamic Risk Management (DRM)
12:25 - 13:25 Lunch Break
13:25 - 14:55 4. IFRS 18 Presentation and Disclosure in Financial Statements
14:55 - 15:10 Break
15:10 - 15:50 5. Power Purchase Agreements (amendments to IFRS 7 and IFRS 9)
15:50 - 16:10 6. IFRS 9 Amortised Cost Measurement
16:10 - 16:45 7. Equity instrutments at FVOCI (recycling)
16:45 - 16:45 End of the meeting
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team

Meeting news

Meeting documents

03-01 - DRM - Cover note - EFRAG FR TEG 24-10-07.pdf
03-02 - DRM - IASB AP4-cover-note (for background only) - EFRAG FR TEG 2024-10-07.pdf
03-03 - DRM - Capacity assessment - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-04 - DRM - Presentation requirements - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-05 - DRM - Disclosure requirements - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-06 - DRM - Applicable risk management activities for the DRM model - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-07 - DRM - Optional application of the DRM model - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
04 - 02 DEA FEA -Letter to the EC_IFRS 18 - EFRAG FR TEG Meeting 07 October 2024 - Word Document shared with TEG members.pdf
04-01 - Cover note - PFS DEA - 7 October 2024.pdf
05-01 - PPA cover note - FR TEG 2024-10-07.pdf
05-02 - Scope - Issues paper - FR TEG 2024-10-07.pdf
05-03 - Own use - Issues paper - FR TEG 2024-10-07.pdf
06-01 Amortised Cost - Cover Note - EFRAG FR TEG 24-10-07.pdf
07-01 Equity recycling - Cover note - EFRAG FR TEG 24-10-07.pdf
07-02 Equity recycling - Overview of financial statement review - EFRAG FR TEG 24-10-07.pdf

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