EFRAG FR TEG-CFSS Physical Meeting 30 November 2022

30/11/2022 - 30/11/2022
10:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG 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
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
EFRAG Secretariat
Documents

Meeting news

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