EFRAG FRB Meeting 30 March 2023

30/03/2023 - 30/03/2023
08:30 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)

Running order

10:35 - 11:00 9. Non-current Liabilities with Covenants - Amendments to IAS 1
11:00 - 11:45 10. Primary Financial Statements
11:45 - 12:00 Break
12:00 - 12:45 11. Address ASBJ
12:45 - 13:30 Lunch Break
13:30 - 14:10 12. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
14:10 - 14:20 13. Update of work plan and any other matters
Presenters
IAS 1 team
Presenters
PFS Team
Presenters
ASBJ Chair
Presenters
DI SwPA team
Presenters
Wolf Klinz

Meeting news

Meeting documents

Meeting documents

09-01 - Cover note and summary of feedback - FEA on Amendments to IAS 1 - FRB 23-03-30.pdf
Cover Note
09-02 - FEA -Letter to the EC Providing Advice - Amendments to IAS 1 (clean).pdf
Endorsement Advice
09-03 - FEA -Letter to the EC Providing Advice - Amendments to IAS 1 (Mark-up).pdf
Endorsement Advice
10-01 PFS - Cover Note - EFRAG FRB 23-03-30.pdf
10-02 PFS - Update on the IASB discussions - EFRAG FRB 23-03-30.pdf
10-03 PFS - Expected costs and benefits and effective date - EFRAG FRB 23-03-30.pdf
11-01 ASBJ Update for EFRAG 230330.pdf
12-01 SWPA - Cover Note - EFRAG FRB 23-03-30.pdf
12-02 SWPA - Update on latest tentative decisions - EFRAG FRB 23-03-30.pdf
12-03 SWPA - Expected costs and benefits - EFRAG FRB 23-03-30.pdf
13-01 EFRAG FR Technical work plan - FRB 2023.03.30.pdf
EFRAG Board paper for public session

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