EFRAG FR TEG meeting 01 December 2022

Start date: 01/12/2022
End date: 01/12/2022
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Description

To register and watch the live webcast or the on-demand recording of the meeting please click here.

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Meeting news

25/11/2022 - EFRAG FR TEG meeting 1 December 2022

EFRAG announces that it will hold its EFRAG FR TEG webcast meeting on Thursday 1 December 2022.
To watch the webcast meeting please register here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	01/12/2022
	4. IAS 12	09:30	10:10	IASB Staff	04-01 IAS 12 Amendment - International Tax Reform - EFRAG FR TEG 01-12-2022.pdf
	5. Primary Financial Statements	10:10	11:10	PFS Team	05-01 PFS - Cover note - EFRAG FR TEG 22-12-01.pdf 05-02 PFS - Summary Report and Recommendations - EFRAG FR TEG 22-12-01.pdf 05-03 - Summary Report - Roundtables on 24 October 2022 - final - EFRAG FR TEG 2022-12-01.pdf 05-06 – Summary Report - Roundtable on 15 November 2022 - EFRAG FR TEG 22-12-01.pdf 05-05 - Summary Report - Roundtables on 4 November 2022 - final - EFRAG FR TEG 22-12-01.pdf 05-04 – Summary Report - Roundtable on 2 November 2022 - FR TEG 22-12-01.pdf 05-10 EFRAG Outreach information - for Corporates.pdf 05-11 EFRAG Outreach information - for financial institutions.pdf
	Break	11:10	11:25
	5. Primary Financial Statements	11:25	12:25	PFS Team
	Lunch break	12:25	13:05
	6. Rate-regulated Activities	13:05	15:10	RRA Team, IASB Staff	06-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 22-12-01 docx.pdf 06-02 - IASB staff presentation on features of different regulatory schemes - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 22-12-01. pdf.pdf 06-03 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 22-12-01.pdf 06-04 - Differences between the recovery period and assets' useful lives- Regulatory Assets and Regulatory Liabilities- EFRAG FR TEG 22-12-01.pdf
	Break	15:05	15:15
	7. Amendments to the Classification and Measurement of Financial Instruments	15:15	16:15	IFRS 9 Team	07-01 - Amendments to CM - Cover note FR TEG 22-12-01.pdf 07-02 - Amendments to CM - CLI sweep issue - Issues paper FR TEG 22-12-01.pdf 07-03 - Amendments to CM - Accounting policy choice for derecognition of financial liabilities - Issues paper FR TEG 22-12-01.pdf 07-04 - Amendments to CM - Due Process Steps - Issues paper FR TEG 22-12-01.pdf
	8. Post-implementation Review of IFRS 9 - Classification and Measurement	16:15	16:45	IFRS 9 Team	08-01 - PIR IFRS 9 CM - FL and Own Credit and Feedback - Issues paper TEG 22-12-01.pdf
	End of meeting	16:45	16:45