EFRAG FRB & EFRAG FR TEG Joint Webcast Meeting 15 January 2025

03-01 - Equity Method ED - Cover note and summary of feedback and proposed changes - EFRAG FRB-FR TEG 25-01-15.pdf
03-02 - Equity Method ED - (draft) Final Comment letter - Clean version - EFRAG FRB-FR TEG 25-01-15.pdf
03-03 - Equity Method ED - (draft) Final Comment letter - Track changes - EFRAG FRB-FR TEG 25-01-15.pdf
03-04 - Equity Method ED - Comment letter analysis - EFRAG FRB-FR TEG 25-01-15.pdf

EFRAG FR TEG - CFSS Physical meeting 3 December 2024

07-01 -FR TEG CFSS - Equity Method ED.pdf
08-01 Amortised Cost - Cover Note - EFRAG FR TEG - CFSS 24-12-03.pdf
08-02 Amortised Cost Measurement Project objectives and scope (ASAF paper - for background) - EFRAG FR TEG FCSS 24-12-03.pdf
09-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-12-03.pdf
10-01 - IASB AP6 Agenda planning and feedback_ASAF December 2024 (for background) - EFRAG FR TEG CFSS 24-12-03.pdf

EFRAG FRB Webcast Meeting 07 November 2024

02-01 - Equity Method - Cover Note - EFRAG FRB - 2024-11-07.pdf
02-02 - Equity Method ED - Draft Comment letter.pdf
02-03- Equity Method ED - Draft Comment letter for FRB approval- Tracked changes relative to version uploaded for FR TEG meeting.pdf
02-04 Background reading paper only- version of Draft comment letter to be discussed by EFRAG FR TEG on 4 November 2024.pdf
02-05 IASB's Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf
02-06 Snapshot_Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf

EFRAG FR TEG Webcast Meeting 04 November 2024

05-01 - Equity Method - Cover Note - EFRAG FRB FR TEG - 2024-11-04.pdf
05-02 - Equity Method ED - Draft Comment letter.pdf
05-03 Summary of recent outreaches, recent EFRAG FRB and FR TEG meetings.pdf
05-04 IASB's Exposure Draft Equity Method of Accounting, IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf
05-05 Snapshot_Equity Method of Accounting, IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf
05-06 Basis for Conclusion of [draft] IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf

EFRAG FR TEG & EFRAG FRB Physical Meeting 8 October 2024

10 - 03 - Equity Method - Stakeholder Feedback - EFRAG FRB FR TEG - 2024-10-08.pdf
10-01 - Equity Method - Cover Note - EFRAG FRB FR TEG - 2024-10-08.pdf
10-02- Equity Method - Issues Paper - EFRAG FRB FR TEG - 2024-10-08.pdf
10-04 - Exposure Draft Equity Method.pdf
10-05 - Snapshot Equity Method.pdf
10-06 - Mark up version IAS 28 Equity Method.pdf

EFRAG FR TEG Webcast Meeting 4 June 2024

02-01 - Equity Method - Cover Note - EFRAG TEG - 2024-06-04.pdf
02-02 - Equity Method - Issues Paper - EFRAG TEG - 2024-06-04.pdf

EFRAG FR TEG & EFRAG User Panel Joint Physical Meeting 14 May 2024

05-01 Equity Method - Cover Note - 14-05-2024.pdf
05-02 Equity Method - Issues Paper - 14-05-2024.pdf

EFRAG FR TEG & EFRAG CFSS Meeting 14 September 2023

06-01 Equity Method - Cover Note - EFRAG CFSS and FR TEG 23-09-14.pdf
06-02 Equity Method - ASAF paper AP4 Cover - 23 09 14.pdf
06-03 Equity Method - subsidiaries - ASAF Paper AP4A - EFRAG TEG CFSS 23-09-14.pdf
06-04 Equity Method - JVs - ASAF Paper AP4B - EFRAG TEG CFSS 23-09-14.pdf
08-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS 23-09-14.pdf
10-01 ASAF Agenda planning and feedback - EFRAG FR TEG-CFSS 23-09-14.pdf

EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

00-00 EFRAG CFSS and FR TEG meeting July 2023 - Agenda.pdf
11-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-07-04.pdf
11-02 ASAF Agenda Paper AP8 Equity Method July 2023 - TEG-CFSS 23-07-04.pdf
12-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS_23-07-04.pdf
16-01 IASB Agenda planning and feedback_ASAF July 2023 - EFRAG FR TEG-CFSS 23-07-04.pdf

EFRAG FR TEG Meeting 6 June 2023

00-00 EFRAG FR TEG agenda 6 June 2023.pdf
08-01 Equity Method - Issues paper - EFRAG FR TEG 23-06-06.pdf

EFRAG FR TEG-CFSS Meeting 15 March 2023

09-01 - BCDGI - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
09-02 - IASB Agenda Paper AP7-BCDGI-Possible changes to the impairment test - EFRAG FR TEG-CFSS 23-03-15.pdf
10-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
10-02 Equity method - ASAF paper AP2 Project update EFRAG FR TEG-CFSS 23-03-15.pdf
12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 23-03-15.pdf
13-01 Agenda planning and feedback-EFRAG FR TEG-CFSS 23-03-15.pdf

EFRAG FR TEG-CFSS Physical Meeting 30 November 2022

10-01 Equity Method - Cover Note and issues paper - FR TEG-CFSS 22-11-30.pdf
10-02 Equity Method - IASB Staff ASAF paper AP6 Cover note - EFRAG FR TEG CFSS 2022-11-30.pdf
10-03 Equity Method - IASB Staff ASAF paper AP6A IFRS 10 and IAS 28 - EFRAG FR TEG CFSS 2022-11-30.pdf
10-04 Equity Method - IASB Staff ASAF paper AP6B IFRS 10 and IAS 28 - EFRAG FR TEG CFSS 2022-11-30.pdf
11-01 Update on IFRS IC Activities - EFRAG FR TEG-CFSS 22-11-30.pdf
12-01 AP1 Agenda planning and feedback_ASAF Dec 2022.pdf