EFRAG FR TEG and EFRAG User Panel Joint Meeting 10 May 2023

Meeting news

18/04/2023 - EFRAG FR TEG and User Panel physical meeting 10 May 2023

EFRAG announces that it will hold its EFRAG FR TEG and User Panel physical meeting on Wednesday 10 May 2023. To watch the webcast live or at a later stage please click here.

Agenda item	Start time	End time	Presenters	Documents
10/05/2023
Welcome and apologies	09:45	09:50		00-00 EFRAG FR TEG - UP agenda 10 May 2023.pdf
4. Business Combinations – Disclosures, Goodwill and Impairment	09:50	11:20	BCDGI team	04-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-05-10.pdf 04-02 - Business Combinations - Disclosures and Impairment - EFRAG FR TEG and EFRAG User Panel - 23-05-10 (1).pdf 04-03 - Business Combinations - Disclosures and Impairment - inbrief-businesscombs-jan2023.pdf
Break	11:20	11:35
5. Primary Financial Statements	11:35	13:05	IASB Staff, PFS Team	05-01 PFS - Cover note - EFRAG FR TEG-UP 23-05-10.pdf 05-02 PFS - Update on the IASB discussions - EFRAG FR TEG-UP 23-05-10 def.pdf
Lunch Break	13:05	13:50
6. EFRAG Research Project on the Statement of Cash Flows and Related Matters	13:50	15:20	Project team	06-01 Issues paper on the use and issues with the cash flow statement.pdf
Break	15:20	15:35
7. Amendments to the Classification and Measurement of Financial Instruments	15:35	16:20	IFRS 9 Team	07-01 Cover note - IFRS 9 Amendments to CM - EFRAG FR TEG-UP 23-05-10.pdf 07-02 EFRAG’s draft comment letter – EFRAG FR TEG-UP 23-05-10.pdf
8. IFRS IC submission Power Purchase Agreements	16:20	17:05	Sapna Heeralall	08-01 - IFRS IC submission Power Purchase Agreements - Issues paper_EFRAG FR TEG-UP 2023-05-10.pdf
End of joint EFRAG FR TEG – UP meeting	17:05	17:05