EFRAG FR TEG-CFSS Meeting 15 March 2023

15/03/2023 - 15/03/2023
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:40 - 10:40 6. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
10:40 - 10:50 Break
10:50 - 12:00 7. Primary Financial Statements
12:00 - 12:30 Lunch Break
12:30 - 14:00 8. Rate-regulated Activities
14:00 - 14:10 Break
14:10 - 15:10 9. Business Combinations - Disclosures, Goodwill and Impairment
15:10 - 15:55 10. Equity Method
15:55 - 16:05 Break
16:05 - 16:50 11. Variable Consideration
16:50 - 17:15 12. IFRS IC discussions
17:15 - 17:20 13. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
17:20 - 17:20 End of meeting
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Sapna Heeralall

Meeting news

Meeting documents

06-01 SWPA - Cover Note - EFRAG TEG-CFSS 23-03-15.pdf
06-02 SWPA - Update on latest tentative decisions - EFRAG TEG-CFSS 23-03-15.pdf
06-03 SWPA - Expected costs and benefits - EFRAG TEG-CFSS 23-03-15.pdf
06-04 SWPA - IASB Agenda Paper - AP4 Effect Analysis - EFRAG TEG-CFSS 23-03-15.pdf
07-01 PFS - Cover Note - EFRAG TEG-CFSS 23-03-15.pdf
07-02 PFS - Update on the IASB discussions - EFRAG TEG-CFSS 23-03-15.pdf
07-03 PFS - Expected costs and benefits and effective date - EFRAG TEG-CFSS 23-03-15.pdf
07-04 PFS - IASB Agenda Paper - AP6 Effects analysis transition period and effective date - EFRAG TEG-CFSS 23-03-15.pdf
08-01 - Cover note - RRA - EFRAG FR TEG-CFSS 23-03-15.pdf
Cover Note
08-02 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 15 March 2023.pdf
Issues Paper
08-03 RRA - ASAF paper on scope and total allowed compensation - EFRAG FR TEG-CFSS 23-03-15.pdf
08-04 RRA - The direct (no direct) relationship concept - EFRAG Secretariat paper - for background - EFRAG FR TEG-CFSS meeting 15 March 2023.pdf
09-01 - BCDGI - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
09-02 - IASB Agenda Paper AP7-BCDGI-Possible changes to the impairment test - EFRAG FR TEG-CFSS 23-03-15.pdf
10-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
10-02 Equity method - ASAF paper AP2 Project update EFRAG FR TEG-CFSS 23-03-15.pdf
11-01 Cover note - variable consideration EFRAG FR TEG CFSS 23-03-15.pdf
Cover Note
11-02 Presentation of EFRAG DP on variable consideration and initial input.pdf
EFRAG PowerPoint presentation
12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 23-03-15.pdf
Issues Paper
13-01 Agenda planning and feedback-EFRAG FR TEG-CFSS 23-03-15.pdf

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