EFRAG TEG-CFSS meeting March 2021

03/03/2021 - 03/03/2021
09:00 - 13:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:20 - 10:30 05 Primary Financial Statements
10:30 - 11:00 06 Extractive Activities
11:00 - 11:10 Break
11:10 - 11:45 07 Outreach activities on various projects
11:45 - 12:00 08 Rate-regulated activities
12:00 - 12:45 Break
12:45 - 13:45 09 Post-implementation Review of IFRS 9 – Classification and measurement
13:45 - 14:10 10 Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
14:10 - 14:15 11 Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
Presenters
Project team
Presenters
Project team
Presenters
Project team
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Project team
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Project team
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Project team
Presenters
Hocine Kebli

Meeting news

Meeting documents

05-01 PFS - Cover Note - TEG-CFSS 21-03-03.pdf
Cover Note
05-02 PFS - 01 ASAF PFS March 2021 - TEG-CFSS 21-03-03.pdf
05-03 PFS - EFRAG Feedback Statement - TEG-CFSS 21-03-03 - background only.pdf
Other EFRAG paper
05-04 PFS - Summary of ED and feedback Received - background only - TEG-CFSS 21-03-03.pdf
External paper for meeting
06-01 Cover note Extractive Activities - EFRAG TEG-CFSS 21-03-04.pdf
Cover Note
06-02 ASAF Extractive Activities - EFRAG TEG-CFSS 21-03-03.pdf
IASB document
07-01 - Issues - Outreach Activities on various projects EFRAG TEG-CFSS 21-03-03.pdf
Issues Paper
07-02 ASAF Paper 03 - Management Commentary (for Background) - TEG-CFSS 21-03-03.pdf
07-03 Paper 02 - Third Agenda Consultation - TEG-CFSS 21-03-03.pdf
IASB document
08-01 - Issues Paper on RRA Outreach - EFRAG TEG-CFSS 21-03-03.pdf
Issues Paper
09-01 - Cover Note - PIR IFRS 9 - TEG-CFSS 21-03-03.pdf
Cover Note
09-02 - Issues Paper - PIR IFRS 9 - TEG-CFSS 21-03-03.pdf
Issues Paper
09-03 - ASAF PIR IFRS 9 (Background only) - TEG-CFSS 21-03-03.pdf
IASB document
10.01 - PIR IFRS 10-11-12 - Cover Note - CFSS 21-03-03.pdf
10.02 PIR IFRS 10 11 12 - 05 ASAF Paper - TEG-CFSS 21-03-03.pdf
11-01 ASAF Paper 07 - IASB Update and agenda planning - TEG-CFSS 21-03-03.pdf
IASB document