EFRAG TEG-CFSS meeting September 2021

15/09/2021 - 15/09/2021
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 Equity Method
10:25 - 11:10 07 Management Commentary
11:10 - 11:20 Break
11:20 - 12:05 08 Primary Financial Statements
12:05 - 12:20 09 Disclosure Initiative—Targeted Standards-level Review of Disclosures
12:20 - 12:50 Break
12:50 - 13:45 10 Subsidiaries without Public Accountability: Disclosures
13:45 - 14:45 11 Agenda Consultation
14:45 - 15:15 12 IFRS IC discussions
15:15 - 15:20 13 Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
Presenters
Project team
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Sapna Heeralall

Meeting news

Meeting documents

06-01 Equity Method - Cover note - EFRAG TEG-CFSS 21-09-15.pdf
06-01a Equity Method - Issues paper - EFRAG TEG-CFSS 21-09-15.pdf
06-02 Equity Method - IASB Agenda Paper AP1 - For background - EFRAG TEG-CFSS 21-09-15.pdf
06-03 Equity Method - IASB Agenda Paper AP1A - For background - EFRAG TEG-CFSS 21-09-15.pdf
06-04 Equity Method - IASB Agenda Paper AP1B - For background - EFRAG TEG-CFSS 21-09-15.pdf
06-05 Equity Method - IASB Agenda Paper AP1C - For background - EFRAG TEG-CFSS 21-09-15.pdf
06-06 Equity Method - IASB Agenda Paper AP1D - ASBJ presentation - For background - EFRAG TEG-CFSS 21-09-15.pdf
06-07 Equity Method - IASB Agenda Paper AP1E - ASBJ presentation - For background - EFRAG TEG-CFSS 21-09-15.pdf
06-08 Equity Method - IASB Agenda Paper AP1F - For background - EFRAG TEG-CFSS 21-09-15.pdf
07-01 Management Commentary - Issues Paper - CFSS-TEG 21-09-15.pdf
07-02 Management Commentary - ASAF Paper AP2 - CFSS-TEG 21-09-15.pdf
08-01 - PFS - Cover note - EFRAG TEG-CFSS 21-09-15.pdf
Cover Note
08-02 PFS - IASB Agenda Paper AP3 - EFRAG TEG-CFSS 21-09-15.pdf
IASB document
08-03 PFS - IASB Agenda Paper AP3A - EFRAG TEG-CFSS 21-09-05.pdf
IASB document
09-01 - Disclosure Requirements in IFRS Standards - Presentation - EFRAG TEG-CFSS 21-09-15.pdf
10-01 - Subsidiaries without public accountability - Issues paper - EFRAG TEG-CFSS 21-09-15.pdf
Issues Paper
11-01 - Issues paper - IASB Agenda Consultation EFRAG TEG-CFSS 21-09-15.pdf
12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 21-09-15.pdf
Issues Paper
13-01 IASB Agenda planning - EFRAG TEG-CFSS 21-09-15.pdf
IASB document