EFRAG FR TEG-CFSS Physical Meeting 30 November 2022

Start date: 30/11/2022
End date: 30/11/2022
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG Consultative Forum of Standard Setters, EFRAG FR Technical Expert Group

Meeting news

24/11/2022 - EFRAG FR TEG-CFSS webcast meeting 30 November 2022

EFRAG announces that it will hold its EFRAG FR TEG-CFSS webcast meeting on Wednesday 30 November 2022. To watch the webcast please register here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	30/11/2022
	9. Business Combinations under Common Control	09:40	10:40	Project team	09-04 IASB Staff paper AP4C Initial views-Exceptions - EFRAG FR TEG CFSS 2022-11-30.pdf 09-03 IASB Staff paper AP4B Initial views-The principle - EFRAG FR TEG CFSS 2022-11-30.pdf 09-02 IASB Staff paper AP4A Cover paper - EFRAG FR TEG CFSS 2022-11-30F Dec 2022.pdf 09-01 - Issues paper on BCUCC - EFRAG FR TEG-CFSS 22-11-30.pdf
	11. IFRS IC Discussions	10:40	11:10	Project team	11-01 Update on IFRS IC Activities - EFRAG FR TEG-CFSS 22-11-30.pdf
	Break	11:10	11:20
	7. Post-implementation Review of IFRS 15	11:20	12:20	Project team	07-02 ASAF paper AP2 PIR_IFRS 15 - EFRAG FR TEG CFSS 2022-11-30.pdf 07-01 - PIR IFRS 15 - EFRAG FR TEG CFSS - 22-11-30.pdf
	Lunch Break	12:20	13:00
	6. Primary Financial Statements	13:00	14:30	Project team	06-11 EFRAG Outreach information - for financial institutions.pdf 06-10 EFRAG Outreach information - for Corporates.pdf 06-09 - IASB Outreach information - Appendix.pdf 06-08 – IASB Outreach information – Status of the project.pdf 06-07 - IASB Outreach Information - Questions.pdf 06-06 – Summary Report - Roundtable on 15 November 2022 - EFRAG FR TEG-CFSS 30-11-2022.pdf 06-05 - Summary Report - Roundtables on 4 November 2022 - final - EFRAG FR TEG-CFSS 30-11-2022.pdf 06-04 – Summary Report - Roundtable on 2 November 2022 - FR TEG-CFSS 22-11-30.pdf 06-03 - Summary Report - Roundtables on 24 October 2022 - final - EFRAG FR TEG-CFSS 2022-12-01.pdf 06-02 PFS - Results of outreach events - EFRAG FR TEG-CFSS 30-11-2022.pdf 06-01 PFS Cover note - EFRAG FR TEG-CFSS 30-11-2022.pdf
	Break	14:30	14:45
	8. Provisions - Targeted Improvements	14:45	15:25	Project team	08-03 Provisions - IASB AP12A - Discount rates and nonperformance risk - EFRAG FR TEG CFSS 2022-11-30.pdf 08-02 Provisions - IASB Staff ASAF paper AP5 Discount rates - EFRAG FR TEG CFSS 2022-11-30.pdf 08-01 - Provisions - Targetted Improvements IASB project - FR TEG CFSS 2221130.pdf
	10. Equity Method	15:25	16:25	Project team	10-04 Equity Method - IASB Staff ASAF paper AP6B IFRS 10 and IAS 28 - 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 10-02 Equity Method - IASB Staff ASAF paper AP6 Cover note - EFRAG FR TEG CFSS 2022-11-30.pdf 10-01 Equity Method - Cover Note and issues paper - FR TEG-CFSS 22-11-30.pdf
	12. Agenda topics for next EFRAG FR TEG - CFSS and ASAF meetings	16:25	16:30	EFRAG Secretariat	12-01 AP1 Agenda planning and feedback_ASAF Dec 2022.pdf
	End of EFRAG FR TEG - CFSS meeting	16:25	16:30