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 (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)
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Meeting news

Meeting documents

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