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 (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
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
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Project team
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Project team
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Project team
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Project team
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Project team
Presenters
EFRAG Secretariat

Meeting news

Meeting documents

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