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 (EFRAG 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
Documents
Presenters
Rasmus Sommer
Documents
Presenters
BCUCC team
Documents
Presenters
PFS Team
Documents
Presenters
Chiara Del Prete
Documents

Meeting news

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