EFRAG TEG-CFSS meeting July 2020

01/07/2020 - 01/07/2020
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:20 - 09:55 06. Costs considered in assessing whether a contract is onerous
09:55 - 10:35 07. Goodwill and Impairment
10:35 - 11:05 08. Business Combination under Common Control
11:05 - 11:15 Break
11:15 - 12:00 09. Exposure Draft General Presentation and Disclosures
12:00 - 12:45 10. Rate-regulated activities
12:45 - 13:00 11. Extractive Activities
13:00 - 13:15 12. Agenda topics for next CFSS meeting
Presenters
Archive - Almudena Alcala, Archive - Robert Stojek
Presenters
Goodwill team
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
PFS Team
Presenters
Archive - Joachim Jacobs, Ioana Kiss, Isabel Batista
Presenters
Archive - Joachim Jacobs
Presenters
Chiara Del Prete

Meeting news

Meeting documents

Meeting documents

06-01 Onerous Contracts - Questionnaire - TEG-CFSS 20-07-01.pdf
Internal Note
07-01 Issues paper on outreach activities with national standard setters on Business Combinations.pdf
Issues Paper
07-02 Goodwill and Impairment Project - Presentation on EFRAG's DCL EFRAG TEG-CFSS 20-07-01 (background purposes).pdf
Other EFRAG Secretariat Paper
08-01 - Issues paper on BCUCC - EFRAG TEG-CFSS 20-07-01.pdf
Issues Paper
09-01 - Primary Financial Statements - Cover note - CFSS 20-07-01.pdf
09-02 - Primary Financial Statements - Issues Paper - CFSS 20-07-01.pdf
10-01 - Project update - IASB project on regulatory assets and regulatory liabilities- EFRAG TEG-CFSS 20-07-01.pdf
Issues Paper
10-02 - BACKGROUND PAPER - Key messages EFRAG DCL- IASB project on regulatory assets and regulatory liabilities- EFRAG TEG-CFSS 2020-07-01.pdf
Issues Paper
11-01 Issues paper - Extractive Activities - EFRAG TEG-CFSS 20-07-01.pdf
Issues Paper