EFRAG TEG-CFSS meeting June 2021

16/06/2021 - 16/06/2021
09:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:25 - 10:45 06 Business Combinations under Common Control
10:45 - 11:25 07 Third IASB Agenda Consultation
11:25 - 11:40 Break
11:40 - 12:10 08 Disclosure Initiative—Targeted Standards-level Review of Disclosures
12:10 - 12:40 09 Lack of Exchangeability - IAS 21 Amendments
12:40 - 13:10 10 Sustainability reporting
13:10 - 13:45 Break
13:45 - 14:20 11 Goodwill and Impairment
14:20 - 15:40 12 Rate-regulated Activities
15:40 - 15:45 13 Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
15:45 - 15:45 14 Sustainability reporting - IASB paper (background only)
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Sapna Heeralall

Meeting news

Meeting documents

Meeting documents

06-01 - Issues paper on BCUCC - EFRAG TEG-CFSS 21-06-16.pdf
Issues Paper
06-02 - ASAF Agenda Paper 01 BCUCC -for background only - EFRAG TEG-CFSS 21-06-16.pdf
IASB document
07-01 - Issues paper on IASB Agenda Consultation and EFRAG Research Agenda EFRAG TEG-CFSS 21-06-16.pdf
Issues Paper
07-02 - ASAF paper IASB - EFRAG CFSS 21-06-16 (for background only).pdf
08-01 - Issues paper - Disclosure Initiative - TEG-CFSS 21-06-16.pdf
Issues Paper
08-02 ASAF Paper AP06 Targeted Standard Level Review TEG-CFSS 21-06-16.pdf
IASB document
09-01 Lack of Exchangeability - Issues Paper - TEG-CFSS 210616.pdf
10-01 EC proposal CSRD - EFRAG TEG-CFSS 16 June.pdf
11-01 Cover note - Goodwill and Impairment - TEG-CFSS 21-06-16.pdf
Cover Note
11-02 ASAF Agenda Paper 5 - Goodwill and Impairment (for background only).pdf
IASB document
12-01 - Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 21-06-16.pdf
12-02 - Issues paper RRA - EFRAG TEG-CFSS 16-06-2021.pdf
12-03 - ASAF Agenda Paper 04 Rate-regulated activities - for background only - EFRAG TEG-CFSS 21-06-16.pdf
13-01 IASB Agenda planning - EFRAG TEG-CFSS 21-06-16.pdf
IASB document
14-01 ASAF Paper AP03 Sustainability Reporting (for background only).pdf