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EFRAG TEG-CFSS meeting November 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  24/11/2022        
  06 Goodwill and Impairment 09:25 10:25 Project team 06-01 - Cover note - Goodwill and Impairment - TEG-CFSS 21-11-24.pdf
06-02 ASAF Agenda Paper AP04A Goodwill and Impairment Staff Examples.pdf
06-03 ASAF Agenda Paper AP04 Goodwill and Impairment presentation (for background only).pdf
  Break 10:25 10:35
  07 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures 10:35 11:20 Project team 07-02 ASAF Agenda Paper AP05 SwPAD Scope - EFRAG CFSS 21-11-24 (for background only).pdf
07-01 SWPA - Cover note - EFRAG CFSS 21-11-24.pdf
  08 Disclosure Initiative - Targeted Standards-level Review of Disclosures 11:20 12:30 Project team 08-02 ASAF Agenda Paper AP06 Targeted Standards-level Review of Disclosures (for background only).pdf
08-01 Project update - Disclosure Requirements in IFRS Standards - A pilot approach - EFRAG TEG CFSS 21-11-24.pdf
  Break 12:30 13:00
  09 Management Commentary 13:00 13:45 Project team 09-01 ED Management Commentary - Comment letter analysis - CFSS-TEG 21-11-24.pdf
  10 IFRS IC discussions 13:45 14:15 Project team 10-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 21-11-24.pdf
  11 IFRS 9 Post Implementation Review: Classification and Measurement 14:15 15:15 Project team 11-01 - PIR IFRS 9 - cover note - EFRAG TEG-CFSS 21-11-24.pdf
11-02 - EFRAG Draft Comment Letter on Post-implementation Review of IFRS 9 - EFRAG TEG-CFSS - 21-11-24.pdf
  12 Agenda topics for next EFRAG TEG-CFSS and ASAF meetings 15:15 15:20 Management Team 12-01 ASAF Agenda Paper AP03 Agenda planning.pdf
  13 IASB Third Agenda Consultation - IASB papers (backround only) 15:20 15:20 13-02 ASAF Agenda Paper AP02A Feedback summary - Overview (for background only).pdf
13-03 ASAF Agenda Paper AP02B Feedback summary - Strategic direction and balance of Boards activities (for background only).pdf
13-04 ASAF Agenda Paper AP02C Feedback summary - Criteria for assessing priority (for background only).pdf
13-05 ASAF Agenda Paper AP02D Feedback summary - Potential projects (part 1) (for background only).pdf
13-06 ASAF Agenda Paper AP02E Potential projects (part 2) (for background only).pdf
13-07 ASAF Agenda Paper AP02F Feedback summary - Potential projects (part 3) (for background only).pdf
13-08 ASAF Agenda Paper AP02G Feedback summary - Users of financial statements (for background only).pdf
13-09 ASAF Agenda Paper AP02H FASB Agenda Consultation presentation.pdf
13-10 ASAF Agenda Paper AP02I Feedback summary - Other comments (for background only).pdf
13-11 ASAF Agenda Paper AP02J EFRAG presentation Agenda Consultation (for background only).pdf
13-01 - ASAF Agenda Paper -AP02 Strategic (agenda) consultations Cover paper (for background only).pdf
13-12 - ASAF Agenda Paper AP02K AcSB Strategic Plan Feedback (for background only).pdf
13-13 - ASAF Agenda Paper - AP02L AASB Agenda Consultation (for background only).pdf
14 14 EFRAG Discussion Paper Better Information on Intangibles (for background only) 15:20 15:20 14-01 ASAF Agenda Paper AP01 EFRAG intangibles DP presentation (for background only).pdf
14-02 ASAF Agenda Paper AP01A EFRAG Better information on intangibles - which is the best way to go.pdf