EFRAG FR TEG-CFSS Physical Meeting 30 November 2022

30/11/2022 - 30/11/2022
09:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:40 - 10:40 9. Business Combinations under Common Control
10:40 - 11:10 11. IFRS IC Discussions
11:10 - 11:20 Break
11:20 - 12:20 7. Post-implementation Review of IFRS 15
12:20 - 13:00 Lunch Break
13:00 - 14:30 6. Primary Financial Statements
14:30 - 14:45 Break
14:45 - 15:25 8. Provisions - Targeted Improvements
15:25 - 16:25 10. Equity Method
16:25 - 16:30 12. Agenda topics for next EFRAG FR TEG - CFSS and ASAF meetings
16:25 - 16:30 End of EFRAG FR TEG - CFSS meeting
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
EFRAG Secretariat

Meeting news

Meeting documents

Meeting documents

06-01 PFS Cover note - EFRAG FR TEG-CFSS 30-11-2022.pdf
06-02 PFS - Results of outreach events - EFRAG FR TEG-CFSS 30-11-2022.pdf
06-03 - Summary Report - Roundtables on 24 October 2022 - final - EFRAG FR TEG-CFSS 2022-12-01.pdf
06-04 – Summary Report - Roundtable on 2 November 2022 - FR TEG-CFSS 22-11-30.pdf
06-05 - Summary Report - Roundtables on 4 November 2022 - final - EFRAG FR TEG-CFSS 30-11-2022.pdf
06-06 – Summary Report - Roundtable on 15 November 2022 - EFRAG FR TEG-CFSS 30-11-2022.pdf
06-07 - IASB Outreach Information - Questions.pdf
06-08 – IASB Outreach information – Status of the project.pdf
06-09 - IASB Outreach information - Appendix.pdf
06-10 EFRAG Outreach information - for Corporates.pdf
06-11 EFRAG Outreach information - for financial institutions.pdf
07-01 - PIR IFRS 15 - EFRAG FR TEG CFSS - 22-11-30.pdf
07-02 ASAF paper AP2 PIR_IFRS 15 - EFRAG FR TEG CFSS 2022-11-30.pdf
08-01 - Provisions - Targetted Improvements IASB project - FR TEG CFSS 2221130.pdf
08-02 Provisions - IASB Staff ASAF paper AP5 Discount rates - EFRAG FR TEG CFSS 2022-11-30.pdf
08-03 Provisions - IASB AP12A - Discount rates and nonperformance risk - EFRAG FR TEG CFSS 2022-11-30.pdf
09-01 - Issues paper on BCUCC - EFRAG FR TEG-CFSS 22-11-30.pdf
Issues Paper
09-02 IASB Staff paper AP4A Cover paper - EFRAG FR TEG CFSS 2022-11-30F Dec 2022.pdf
IASB document
09-03 IASB Staff paper AP4B Initial views-The principle - EFRAG FR TEG CFSS 2022-11-30.pdf
IASB document
09-04 IASB Staff paper AP4C Initial views-Exceptions - EFRAG FR TEG CFSS 2022-11-30.pdf
IASB document
10-01 Equity Method - Cover Note and issues paper - FR TEG-CFSS 22-11-30.pdf
10-02 Equity Method - IASB Staff ASAF paper AP6 Cover note - EFRAG FR TEG CFSS 2022-11-30.pdf
10-03 Equity Method - IASB Staff ASAF paper AP6A IFRS 10 and IAS 28 - EFRAG FR TEG CFSS 2022-11-30.pdf
10-04 Equity Method - IASB Staff ASAF paper AP6B IFRS 10 and IAS 28 - EFRAG FR TEG CFSS 2022-11-30.pdf
11-01 Update on IFRS IC Activities - EFRAG FR TEG-CFSS 22-11-30.pdf
12-01 AP1 Agenda planning and feedback_ASAF Dec 2022.pdf

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