EFRAG FR TEG Webcast Meeting 19 September 2025

19/09/2025 - 19/09/2025
09:35 - 16:25
Online
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 - 09:05 1. Opening, welcome, apologies
09:35 - 10:35 4. IFRS 19 Subsidiaries without public accountability: Disclosures
10:35 - 11:35 5. Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
11:45 - 12:45 6. Dynamic Risk Management (DRM)
13:35 - 15:05 7. Rate-regulated Activities
15:15 - 16:25 8. Cash Flow Reporting
Presenters
Sebastien Harushimana - EFRAG FR TEG chair
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team

Meeting news

Meeting documents

Meeting documents

00-00_efrag_fr_teg_meeting_19_september_2025_-_revised_1.pdf
04-01_-_ifrs_19_swpa_-_cover_note_-_efrag_fr_teg_25-09-19.pdf
04-02_-_ifrs_19_swpa_-_efrag_fea_track_changes_-_efrag_fr_teg_25-09-19.pdf
04-03_-_ifrs_19_swpa_-_efrag_fea_clean_-_efrag_fr_teg_25-09-19.pdf
05-01_-_cover_note_amendments_to_ifrs_19_-_efrag_fr_teg_-_25-09-19.pdf
05-02_-_amendments_to_ifrs_19_subsidiaries_without_public_accountability_disclosures_-_dea_-letter_to_the_ec_-_efrag_fr_teg_25-09-19.pdf
05-03_-_amendments_to_ifrs_19_subsidiaries_without_public_accountability_disclosures_-_dea_-_invitation_to_comment_-_efrag_fr_teg_25-09-19.pdf
05-04_-_ec_request_for_efrag_s_advice_amendments_to_ifrs_19_-_efrag_fr_teg_25-09-19.pdf
05-05_-_iasb-2025-amendments_to_ifrs_19_-_efrag_fr_teg_25-09-19.pdf
06-01_drm_-_survey_-_first_impressions_-_efrag_fr_teg_25-09-19_1.pdf
07-01-_cover_note_-_regulatory_assets_and_regulatory_liabilities_-_educational_session_-_efrag_fr_teg_25-09-19_1.pdf
07-02_-_prospective_ifrs_20_-_rarl-_illustrative_examples_-_efrag_fr_teg_meeting_2025-09-19.pdf
07-03_-_educational_session_fr_teg_meeting_june_2025_-_for_background_purposes_1.pdf
08-01_issues_paper_on_recommendations_following_feedback_received_to_the_dp.pdf
08-02_draft_feedback_statement_on_efrags_discussion_paper_the_statement_of_cash_flows_objectives_usages_and_issues_1.pdf

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