EFRAG FR TEG Online Meeting - 11 June 2026

10-01_-_scf_-_cover_note_-_efrag_fr_teg_26-06-11.pdf
10-02_-_scf_project_cash_and_cash_equivalents_-_efrag_fr_teg_26-06-11.pdf
10-03_-_scf_improving_disaggregation_of_cash_flow_information_-_efrag_fr_teg_26-06-11.pdf

EFRAG FR TEG & User Panel Joint Physical Meeting - 12 May 2026

06-01_-_cover_note_scf_and_related_matters_-_efrag_fr_teg-user_panel_26-05-12.pdf
06-02_-_scf_and_related_matters_-_efrag_fr_teg-user_panel_26-05-12.pdf
06-03_-_scf_project_cash_and_cash_equivalents_-_efrag_fr_teg-user_panel_26-05-12.pdf

EFRAG FR TEG - CFSS Physical Meeting - 19 March 2026

09-01_-_scf_and_related_matters_-_efrag_fr_teg-cfss_26-03-19.pdf
09-02_asaf_ap4_statement_of_cash_flows_for_background_only_-_efrag_fr_teg-cfss_26-03-19.pdf

EFRAG FRB Online Meeting - 26 February 2026

07-01 - SCF and Related Matters - EFRAG FRB 26-02-26.pdf

EFRAG FR TEG Online Meeting - 15 January 2026

09-01 Cover Note SCF and Related Matters - FR TEG 26 - 01 -15.pdf
09-02 - Cash flow measures - EFRAG FR TEG 26-01-15.pdf
09-03 - Classification and presentation of cash flows - EFRAG FR TEG 26-01-15.pdf
09-04 - Presentation of cash flows from discontinued operations - EFRAG FR TEG 26-01-15.pdf

EFRAG FR TEG - CFSS Online Meeting - 26 November 2025

05-01 - Issues paper on SCF and Related Matters - EFRAG FR TEG-CFSS 25-11-26.pdf
05-02 AP5_Statement of Cash Flows and Related Matters_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf

ESRS Simplified: Outreach with a Focus on Civil Society Organisations

05-01_-_scf_and_related_matters_-_efrag_fr_teg-cfss_25-09-18.pdf
05-02_-_ap3_statement_of_cash_flows_and_related_matters_asaf_october_-_for_background_-_efrag_teg-cfss_25-09-18.pdf
05-03_-_ap3a_statement_of_cash_flows_and_related_matters_written_feedback_asaf_october_-_for_background_-_efrag_teg-cfss_25-09-18.pdf

EFRAG FR TEG CFSS Webcast Meeting 18 September 2025

05-01_-_scf_and_related_matters_-_efrag_fr_teg-cfss_25-09-18.pdf
05-02_-_ap3_statement_of_cash_flows_and_related_matters_asaf_october_-_for_background_-_efrag_teg-cfss_25-09-18.pdf
05-03_-_ap3a_statement_of_cash_flows_and_related_matters_written_feedback_asaf_october_-_for_background_-_efrag_teg-cfss_25-09-18.pdf

EFRAG FR TEG Webcast Meeting 12 June 2025

09-01 - Issues paper SCF - EFRAG FR TEG 25-06-12.pdf

EFRAG FR TEG- CFSS Webcast 10 March 2025

10-01_issues_paper_scf_initial_research_findings_-_efrag_fr_teg-cfss_25-03-10.pdf
10-02_iasb_ap6_cash_flow_statement_asaf_march_-_efrag_fr_teg-cfss_25-03-10.pdf