EFRAG TEG-CFSS meeting November 2021

24/11/2021 - 24/11/2021
10:00 - 14:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Management Team

Meeting news

Meeting documents

06-01 - Cover note - Goodwill and Impairment - TEG-CFSS 21-11-24.pdf
Cover Note
06-02 ASAF Agenda Paper AP04A Goodwill and Impairment Staff Examples.pdf
IASB document
06-03 ASAF Agenda Paper AP04 Goodwill and Impairment presentation (for background only).pdf
07-01 SWPA - Cover note - EFRAG CFSS 21-11-24.pdf
07-02 ASAF Agenda Paper AP05 SwPAD Scope - EFRAG CFSS 21-11-24 (for background only).pdf
08-01 Project update - Disclosure Requirements in IFRS Standards - A pilot approach - EFRAG TEG CFSS 21-11-24.pdf
08-02 ASAF Agenda Paper AP06 Targeted Standards-level Review of Disclosures (for background only).pdf
External presentation for meeting
09-01 ED Management Commentary - Comment letter analysis - CFSS-TEG 21-11-24.pdf
10-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 21-11-24.pdf
11-01 - PIR IFRS 9 - cover note - EFRAG TEG-CFSS 21-11-24.pdf
11-02 - EFRAG Draft Comment Letter on Post-implementation Review of IFRS 9 - EFRAG TEG-CFSS - 21-11-24.pdf
12-01 ASAF Agenda Paper AP03 Agenda planning.pdf
IASB document
13-01 - ASAF Agenda Paper -AP02 Strategic (agenda) consultations Cover paper (for background only).pdf
13-02 ASAF Agenda Paper AP02A Feedback summary - Overview (for background only).pdf
IASB document
13-03 ASAF Agenda Paper AP02B Feedback summary - Strategic direction and balance of Boards activities (for background only).pdf
IASB document
13-04 ASAF Agenda Paper AP02C Feedback summary - Criteria for assessing priority (for background only).pdf
IASB document
13-05 ASAF Agenda Paper AP02D Feedback summary - Potential projects (part 1) (for background only).pdf
IASB document
13-06 ASAF Agenda Paper AP02E Potential projects (part 2) (for background only).pdf
IASB document
13-07 ASAF Agenda Paper AP02F Feedback summary - Potential projects (part 3) (for background only).pdf
IASB document
13-08 ASAF Agenda Paper AP02G Feedback summary - Users of financial statements (for background only).pdf
IASB document
13-09 ASAF Agenda Paper AP02H FASB Agenda Consultation presentation.pdf
IASB document
13-10 ASAF Agenda Paper AP02I Feedback summary - Other comments (for background only).pdf
IASB document
13-11 ASAF Agenda Paper AP02J EFRAG presentation Agenda Consultation (for background only).pdf
13-12 - ASAF Agenda Paper AP02K AcSB Strategic Plan Feedback (for background only).pdf
13-13 - ASAF Agenda Paper - AP02L AASB Agenda Consultation (for background only).pdf
14-01 ASAF Agenda Paper AP01 EFRAG intangibles DP presentation (for background only).pdf
IASB document
14-02 ASAF Agenda Paper AP01A EFRAG Better information on intangibles - which is the best way to go.pdf
IASB document