EFRAG FRB meeting December 2022

Start date: 21/12/2022
End date: 21/12/2022
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Board

Meeting news

15/12/2022 - EFRAG Financial Reporting Board Meeting 21 December 2022

EFRAG announces that it will hold its EFRAG Financial Reporting Board Meeting on Wednesday 21 December 2022 . To watch the webcast please click here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	15/12/2022
	07. IASB Project Primary Financial Statements	09:30	11:00	PFS Team	07-01 PFS - Cover note - EFRAG FRB 22-12-21.pdf 07-02 PFS - Summary Report and Recommendations - EFRAG FRB 22-12-21.pdf 07-03 PFS - Letter to the IASB - EFRAG FRB 22-12-21.pdf
	Break	11:00	11:15
	08. IASB Project Non-Current Liabilities with Covenants	11:15	11:50	Chiara Del Prete	08-01 Cover note - IAS 1 amendments - EFRAG FRB 22-12-21.pdf 08-02 DEA -Letter to the EC Providing Advice - Amendments to IAS 1 - EFRAG FRB 22-12-21.pdf 08-04 DEA - IAS 1 amendments - consolidated amendments - FRB 2022-12-21 08-03 DEA - Invitation to comment - Amendments IAS 1 - FRB 2022-12-21
	09. IASB Project Rate Regulated Activities	11:50	12:50	RRA Team	09-01 - Cover note RRA - EFRAG FRB 22-12-21.pdf 09-02- Features of different regulatory schemes (IASB document) - EFRAG FRB 22-12-21.pdf 09-03 - Regulatory Assets and Regulatory Liabilities - Update on IASB tentative decisions - EFRAG FRB 22-12-21.pdf
	Lunch Break	12:50	13:30
	10. IASB Project PIR IFRS 15	13:30	14:20	PIR Team	10-01 - PIR IFRS 15 - EFRAG FRB - 22-12-21.pdf
	11. IAS 12 - International Tax Reform-Pillar Two Model Rules	14:20	15:00	IAS 12 team	11-01 IAS 12 Amendment - Cover note - EFRAG FRB 22-12-21.pdf 11-02 IAS 12 International Tax Reform IASB slides - EFRAF FRB 2022-12-21.pdf
	Break	15:00	15:15
	12. IASB Project Goodwill and Impairment	15:15	16:00	Goodwill team	12-01 - Goodwill and Impairment - Project Update - Cover note - EFRAG FRB 22-12-21.pdf 12-02 - Goodwill and Impairment - Project Update on Disclosures- EFRAG FRB 22-12-21.pdf 12-03 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - FRB 22-12-21.pdf
	13. IASB forthcoming ED amending IFRS 9 C&M after PIR	16:00	16:40	Chiara Del Prete	13-01 Amendments to IFRS 9 CM - Project update - FRB 22-12-21.pdf
	14. Update of work plan and any other matters	16:40	16:50	Chiara Del Prete