EFRAG FR TEG-CFSS meeting June 2022

28/06/2022 - 28/06/2022
09:00 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Description

​To register and watch the live webcast or the on-demand recording of the meeting on the 28 June 2022, please click here.


Running order

09:50 - 10:35 7. Goodwill and Impairment
10:35 - 11:05 8. Dynamic Risk Management
11:05 - 12:05 9. Post-implementation Review of IFRS 9 – Classification and Measurement
12:45 - 13:25 10. Financial Instruments with Characteristics of Equity
13:25 - 14:05 11. Disclosure Initiative—Targeted Standards-level Review of Disclosures
14:05 - 15:05 12. Primary Financial Statements
15:15 - 16:00 13. Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
16:00 - 16:25 14. IFRS IC discussions
16:25 - 17:10 15. IFRS 9 - PIR Expected Credit Loss
17:10 - 17:25 16. Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)
17:25 - 17:30 17. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
17:30 - 17:30 18. Review of the IFRS for SMEs Accounting Standard (ASAF Topic - background only)
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents

Meeting news

Meeting documents

07-01 Cover note Goodwill and Impairment - EFRAG TEG-CFSS 22-06-28.pdf
07-02 - ASAF Paper AP1 Goodwill and Impairment.- TEG FR CFSS 22-06-28.pdf
IASB document
08-01 Cover note - DRM - EFRAG FR TEG-CFSS 22-06-28.pdf
Cover Note
08-02 Issues paper - DRM - EFRAG FR TEG-CFSS 22-06-28.pdf
Issues Paper
08-03 DRM - ASAF Paper AP2 - background only - EFRAG FR TEG-CFSS 222-06-28.pdf
IASB document
09-01 - IFRS 9 PIR Classification and Measurement - Cover note - FR TEG-CFSS 22-06-28.pdf
09-02 - ASAF Paper AP3 PIR IFRS 9 CM - FR TEG-CFSS 22-06-28.pdf
10-01 FICE - Cover note - EFRAG TEG-CFSS 22-06-28.pdf
10-02 FICE - IASB Agenda Paper AP4 - EFRAG FR TEG-CFSS 22-06-28.pdf
IASB document
11-01 Targeted Standard-Level Review of Disclosures - Summary of IASB feedback and Next Steps - CFSS-TEG 22-06-28.pdf
11-02 ASAF Paper AP5 DI-TSLR - EFRAG CFSS-TEG 22-06-28.pdf
12-01 - Cover note PFS - EFRAG FR TEG-CFSS 22-06-28.pdf
Cover Note
12-02 PFS - IASB Agenda Paper AP6 - EFRAG FR TEG-CFSS 22-06-28.pdf
IASB document
13-01 SWPA - Cover note - EFRAG TEG-CFSS 22-06-28.pdf
13-02 SWPA - IASB Agenda Paper AP7 - EFRAG FR TEG-CFSS 22-06-28.pdf
IASB document
14-01 Update on IFRS IC Activities - EFRAG FR TEG-CFSS 22-06-28.pdf
Issues Paper
15-01 - IFRS 9 PIR ECL - Cover note - TEG-CFSS 22-06-28.pdf
15-02 - IFRS 9 PIR ECL - Initial collection of views - Issues paper - TEG-CFSS 22-06-28.pdf
16-01 Issues Paper - Lease liability in a Sale and Leaseback - EFRAG TEG-CFSS 22-06-28.pdf
Issues Paper
17-01 Agenda planning - ASAF Paper AP9 - EFRAG FR TEG-CFSS 22-06-28.pdf
IASB document
18-01 IFRS for SMEs - ASAF Paper AP8 - EFRAG FR TEG-CFSS 22-06-28.pdf
IASB document