EFRAG TEG-CFSS meeting November 2021

24/11/2021 - 24/11/2021
09:00 - 13:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:25 - 10:25 06 Goodwill and Impairment
10:25 - 10:35 Break
10:35 - 11:20 07 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
11:20 - 12:30 08 Disclosure Initiative - Targeted Standards-level Review of Disclosures
12:30 - 13:00 Break
13:00 - 13:45 09 Management Commentary
13:45 - 14:15 10 IFRS IC discussions
14:15 - 15:15 11 IFRS 9 Post Implementation Review: Classification and Measurement
15:15 - 15:20 12 Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
15:20 - 15:20 14 EFRAG Discussion Paper Better Information on Intangibles (for background only)
15:20 - 15:20 13 IASB Third Agenda Consultation - IASB papers (backround only)
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Management Team
Documents
Documents

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