EFRAG FR TEG-CFSS meeting March 2022

22/03/2022 - 22/03/2022
09:00 - 15:00
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, please click here.

Running order

11:10 - 11:55 08 Rate-regulated Activities
11:55 - 12:15 09 Non-current liabilities with covenants
12:15 - 12:45 Break
12:45 - 13:05 10 Supplier finance arrangements
13:05 - 14:45 11 Primary Financial Statements
14:55 - 15:40 Break
14:55 - 15:40 12 Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)
15:40 - 16:10 13 IFRS IC discussions
16:10 - 16:15 14 Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
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
Sapna Heeralall
Documents

Meeting news

Meeting documents

08-01 Cover note - Rate-regulated Activities - EFRAG FR TEG-CFSS 22-03-22.pdf
Cover Note
08-02 AFAF Agenda Paper AP1_Rate-regulated activities (background only) EFRAG TEG-CFSS 22-03-22.pdf
IASB document
09-01 - Cover note on NCLwC - EFRAG TEG-CFSS 22-03-22.pdf
09-02 Agenda Paper AP2 NCL ASAF March 2022 (background paper) - EFRAG TEG-CFSS 22-03-22.pdf
IASB document
10-01 - Cover note on SFA - EFRAG TEG-CFSS 22-03-22.pdf
Cover Note
10-02 ASAF Agenda Paper AP4_Supplier Finance Arrangements (background only)- EFRAG TEG-CFSS 22-03-22.pdf
IASB document
11-01 PFS - Cover Note - EFRAG TEG-CFSS 22-03-22.pdf
11-02 PFS - Slide presentation - EFRAG presentation - EFRAG TEG CFSS 22-03-22.pdf
11-03 PFS - IASB tentative decisions and EFRAG FCL - EFRAG TEG-CFSS 22-03-22.pdf
11-04 Agenda Paper AP3 PFS_ASAF March 2022 (background only) - EFRAG TEG-CFSS 22-03-22.pdf
IASB document
11-05 Agenda Papere AP3A PFS Appendix_ASAF March 2022 (background only) - EFRAG TEG-CFSS 22-03-22.pdf
IASB document
12-01 Issues Paper - Lease liability in a Sale and Leaseback - EFRAG TEG-CFSS 22-03-22.pdf
Issues Paper
13-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 22-03-22.pdf
Issues Paper
14-01 IASB Agenda paper AP5 - Agenda planning - EFRAG TEG-CFSS 22-03-22.pdf
IASB document