EFRAG FR TEG Webcast Meeting 12 April 2024

12/04/2024 - 12/04/2024
09:00 - 16:00
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

10:10 - 11:10 5. PIR IFRS 9 Impairment
11:10 - 11:20 Break
11:20 - 12:50 6. Power Purchase Agreements - Own use exemption (amendment to IFRS 7 and IFRS 9)
12:50 - 13:20 Lunch Break
13:20 - 15:20 7. Business Combinations - Disclosures, Goodwill and Impairment
15:20 - 15:30 Break
15:30 - 16:15 8. Updating the Subsidiaries without Public Accountability: Disclosures Standard
16:15 - 17:15 9. Climate-related and Other Uncertainties in the Financial Statements
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team

Meeting news

Meeting documents

Meeting documents

05-01 - PIR IFRS 9 Impairment - Measuring ECL - feedback analysis - EFRAG FR TEG 24-04-12.pdf
06-01 - PPA Issues Paper Cover note - FR TEG 12 April 2024.pdf
06-02 - PPA Issues Paper Own-Use Exception - FR TEG 12 April 2024.pdf
06-03 - PPA Issues Paper Hedge Accounting - FR TEG 12 April 2024.pdf
06-04 - PPA Issues Paper Disclosures and Transition - FR TEG 12 April 2024.pdf
07- 01- Cover note - BCDGI - EFRAG proposed DCL - FR TEG 12 April 2024.pdf
07-02 - BCDGI - EFRAG Proposed DCL - EFRAG FR TEG 24-04-12.pdf
08-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-04-12.pdf
09-01 - COUFS - Issues paper - EFRAG FR TEG 24-04-12.pdf
Issues Paper
09-02 - Background paper - AP14B IASB March 2024 - EFRAG FR TEG 24-04-12.pdf
IASB document
09-03 - Background paper - AP14 IASB March 2024 - EFRAG FR TEG 24-04-12.pdf
IASB document
09-04 - Background paper - AP14A IASB March 2024 - EFRAG FR TEG 24-04-12.pdf
IASB document

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