EFRAG TEG-CFSS meeting September 2020

23/09/2020 - 23/09/2020
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:20 - 10:50 05 Goodwill and Impairment
10:50 - 11:20 06 FASB - Conceptual Framework for Financial Reporting
11:20 - 11:30 Break
11:30 - 12:10 07 Business Combination under Common Control
12:10 - 13:10 08 Primary Financial Statements
13:10 - 13:15 09 Agenda topics for next CFSS and ASAF
Presenters
Goodwill team
Presenters
Rasmus Sommer
Presenters
BCUCC team
Presenters
PFS Team
Presenters
Chiara Del Prete

Meeting news

Meeting documents

Meeting documents

05-01 Issues paper seeking views of CFSS on IASB DP and EFRAG DCL.pdf
Issues Paper
05-02 ASAF 01 Goodwill and impairment - For background only.pdf
IASB document
05-03 EFRAG Draft Comment letter on IASB DP-2020-1 - For background only.pdf
Draft comment letter
06-01 Issues paper on the FASBs conceptual framework project on elements.pdf
Issues Paper
06-02 ASAF 03 FASB Conceptual Framework Elements - For background only.pdf
IASB document
07-01 - Cover note_Outreach activities on BCUCC_EFRAG TEG-CFSS_20-09-23.pdf
Cover Note
07-02 ASAF 02 BCUCC-EFRAG TEG-CFSS_20-09-23 - for background only.pdf
IASB document
08-01 Primary Financial Statements - Update on outreach activities - EFRAG CFSS 20-09-23.pdf
09-01 ASAF Update and agenda planning - EFRAG TEG-CFSS 20-09-23.pdf
IASB document