EFRAG FR TEG-CFSS meeting September 2022

14/09/2022 - 14/09/2022
09:00 - 15:45
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:25
09:45
6. Primary Financial Statements
09:45
10:45
7. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
10:45
10:55
Break
10:55
11:45
8. Post-implementation Review of IFRS 9 - Impairment requirements
11:45
12:30
9. Rate-regulated Activities
12:30
13:10
Lunch Break
13:10
14:10
10. UKEB research on goodwill
14:10
14:55
11. IFRS 9 PIR Classification and Measurement
14:55
15:25
12. IFRS IC discussions
15:25
15:30
13. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
15:45
15:45
End of EFRAG TEG-CFSS meeting
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
UKEB
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
EFRAG Secretariat
Documents

Meeting news

Meeting documents

06-01 PFS - Targeted Outreach Activities - EFRAG TEG-CFSS 22-09-14.pdf
06-02 PFS - IASB Outreach Information - Questions - EFRAG TEG-CFSS 22-09-14.pdf
06-03 PFS - IASB Outreach Information - Appendix - EFRAG TEG-CFSS 22-09-14.pdf
06-04 PFS - IASB Outreach Information - Project as at July 2022 - EFRAG TEG-CFSS 22-09-14.pdf
07-01 SWPA - Cover note - EFRAG TEG-CFSS 22-09-14.pdf
07-02 SWPA - Issues Paper - EFRAG TEG-CFSS 22-09-14.pdf
07-03 SWPA - IASB Agenda paper - AP2_SwPAD_Cover Paper - EFRAG TEG-CFSS 22-09-14 - for background only.pdf
07-04 SWPA - IASB Agenda paper - AP2A_SwPAD_Available for public use - EFRAG TEG-CFSS 22-09-14 - for background only.pdf
07-05 SWPA - IASB Agenda paper - AP2B_SwPAD_Proposed disclosure requirements - EFRAG TEG-CFSS 22-09-14 - for background only.pdf
07-06 SWPA - IASB Agenda paper - AP2C_SwPAD_Structure of the draft Standard - EFRAG TEG-CFSS 22-09-14 - for background only.pdf
08-01 - PIR IFRS 9 - Impairment - Cover note FR TEG-CFSS 22-09-14.pdf
08-02 - IASB AP3 PIR IFRS 9 Impairment - EFRAG FR TEG-CFSS 22-09-14 - for background only.pdf
09-01 - Issues paper on Rate-regulated Activities - EFRAG FR TEG-CFSS 22-09-14.pdf
Issues Paper
09-02 - IASB AP4_Rate-regulated activities - EFRAG FR TEG-CFSS 22-09-14 - for background only.pdf
IASB document
11-01 - IFRS 9 PIR CM - Equity OCI Election - Cover Note - FR TEG-CFSS 22-09-14.pdf
11-02 - IFRS 9 PIR CM - Equity OCI Election - PIR discussions - Issues Paper - FR TEG-CFSS 22-09-14.pdf
11-03 - IFRS 9 PIR CM - Equity OCI Election - EFRAG outreach - Issues Paper - FR TEG-CFSS 22-09-14.pdf
12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 22-09-14.pdf
13-01 IASB paper AP1 Agenda planning and feedback.pdf
IASB document