EFRAG FRB meeting December 2022

21/12/2022 - 21/12/2022
08:30 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)

Running order

09:30 - 11:00 07. IASB Project Primary Financial Statements
11:00 - 11:15 Break
11:15 - 11:50 08. IASB Project Non-Current Liabilities with Covenants
11:50 - 12:50 09. IASB Project Rate Regulated Activities
12:50 - 13:30 Lunch Break
13:30 - 14:20 10. IASB Project PIR IFRS 15
14:20 - 15:00 11. IAS 12 - International Tax Reform-Pillar Two Model Rules
15:00 - 15:15 Break
15:15 - 16:00 12. IASB Project Goodwill and Impairment
16:00 - 16:40 13. IASB forthcoming ED amending IFRS 9 C&M after PIR
16:40 - 16:50 14. Update of work plan and any other matters
Presenters
PFS Team
Presenters
Chiara Del Prete
Presenters
RRA Team
Presenters
PIR Team
Presenters
IAS 12 team
Presenters
Goodwill team
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete

Meeting news

Meeting documents

Meeting documents

07-01 PFS - Cover note - EFRAG FRB 22-12-21.pdf
07-02 PFS - Summary Report and Recommendations - EFRAG FRB 22-12-21.pdf
07-03 PFS - Letter to the IASB - EFRAG FRB 22-12-21.pdf
08-01 Cover note - IAS 1 amendments - EFRAG FRB 22-12-21.pdf
Cover Note
08-02 DEA -Letter to the EC Providing Advice - Amendments to IAS 1 - EFRAG FRB 22-12-21.pdf
Draft endorsement advice
08-03 DEA - Invitation to comment - Amendments IAS 1 - EFRAG FRB 22-12-21.pdf
Draft endorsement advice
08-04 DEA - IAS 1 amendments - consolidated amendments - EFRAG FRB 22-12-21.pdf
Issues Paper
09-01 - Cover note RRA - EFRAG FRB 22-12-21.pdf
Cover Note
09-02- Features of different regulatory schemes (IASB document) - EFRAG FRB 22-12-21.pdf
IASB document
09-03 - Regulatory Assets and Regulatory Liabilities - Update on IASB tentative decisions - EFRAG FRB 22-12-21.pdf
Issues Paper
10-01 - PIR IFRS 15 - EFRAG FRB - 22-12-21.pdf
11-01 IAS 12 Amendment - Cover note - EFRAG FRB 22-12-21.pdf
11-02 IAS 12 International Tax Reform IASB slides - EFRAF FRB 2022-12-21.pdf
12-01 - Goodwill and Impairment - Project Update - Cover note - EFRAG FRB 22-12-21.pdf
Cover Note
12-02 - Goodwill and Impairment - Project Update on Disclosures- EFRAG FRB 22-12-21.pdf
Issues Paper
12-03 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - FRB 22-12-21.pdf
13-01 Amendments to IFRS 9 CM - Project update - FRB 22-12-21.pdf

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