EFRAG FRB & EFRAG FR TEG Meeting 19 December 2023

19/12/2023 - 19/12/2023
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

11:00 - 13:00 7. Financial Instruments with Characteristics of Equity
13:00 - 13:45 Lunch Break
13:45 - 15:05 8. Power Purchase Agreements
15:05 - 15:20 Break
15:20 - 16:05 9. Business Combinations – Disclosures Goodwill and Impairment
16:05 - 17:05 10. Cash Flow Reporting
17:05 - 17:20 11. Update of work plan and any other matters
Presenters
Project team
Presenters
Didrik Thrane-Nielsen
Presenters
Project team
Presenters
EFRAG Contractor
Presenters
Sebastien Harushimana

Meeting news

Meeting documents

Meeting documents

07-01 FICE - Cover note - EFRAG FRB and FR TEG 23-12-19.pdf
Cover Note
07-02 FICE - EFRAG Draft Comment Letter - EFRAG FRB and FR TEG 23-12-19.pdf
Draft comment letter
07-03 FICE - Key messages for DCL - EFRAG FR TEG and FRB 23-12-19 - for background.pdf
Issues Paper
08-01 - PPA Cover note - EFRAG FRB and FR TEG 2023-12-19.pdf
08-02 PPA Issues paper - EFRAG FRB and FR TEG 2023-12-19.pdf
08-03 PPA - own use exemption - alt mod EFRAG FRB and FR TEG 2023-12-19.pdf
09-01 - BCDGI - Cover note - EFRAG FRB - TEG 23-12-19.pdf
09-02 BCDGI - Project Update - Improvements to the impairment test - EFRAG FRB - EFRAG FR TEG 23-12-19.pdf
10-01 - Cover note - EFRAG proactive project on the Statement of Cash Flows - EFRAG FRB and FR TEG joint meeting - 23-12-19.pdf
10-02 - Draft contractor’s report – Objectives and uses of the statement of cash flows - EFRAG FRB and FR TEG meeting - 23-12-19.pdf
11-01 EFRAG FRB Technical Workplan 19 December 2023.pdf

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