EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

Start date: 04/07/2023
End date: 04/07/2023
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group, EFRAG Consultative Forum of Standard Setters

Meeting news

15/06/2023 - EFRAG FR TEG - CFSS Physical Meeting 4 July 2023

EFRAG announces that it will hold its EFRAG FR TEG - CFSS physical meeting on Tuesday 4 July 2023. You can attend the meeting in person at the EFRAG Offices, or to watch the live webcast or to watch the on-demand recording at a later stage, please click here

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	04/07/2023
	Opening, welcome and apologies	09:35	09:40		00-00 EFRAG CFSS and FR TEG meeting July 2023 - Agenda.pdf
	06. Primary Financial Statements	09:40	10:35	Project team	06-02 PFS - IASB Agenda Paper - AP4 Primary Financial Statements - EFRAG TEG-CFSS 23-07-04.pdf
	Break	10:35	10:45
	7. Business Combinations under Common Control (BCUCC)	10:45	11:30	Project team	07-05 - AP5b-bcucc-project-direction-bvm (ASAF paper).pdf 07-04 - AP5a-bcucc-project-direction (ASAF paper).pdf 07-03 - AP5-bcucc-cover-paper (ASAF paper).pdf 07-02 BCUCC - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf 07-01 BCUCC - Cover note - EFRAG FR TEG-CFSS 23-07-04.pdf
	8. Provisions—Targeted Improvements	11:30	12:15	Project team	08.02 Provisions - Present obligation recognition criterion - ASAF background paper AP6 - CFSS230704.pdf 08.03 Provisions - Present obligation recognition criterion - ASAF background paper AP6A - CFSS230704.pdf 08.04 Provisions - Present obligation - drafting suggestions standard - ASAF background paper AP6A-Appendix A - CFSS230704.pdf 08.05 Provisions - Present obligation - drafting suggestions examples - ASAF background paper AP6A-Appendix B - CFSS230704.pdf 08.01 - Provisions - Targeted Improvements - Definition of liability - CFSS230704.pdf
	9. Business Combinations—Disclosures, Goodwill and Impairment	12:15	12:40	Project team	09-02 - IASB Agenda Paper - AP3 BCDGI ASAF July 2023.pdf - CFSS230704.pdf 09-01 - BCDGI - Cover note - EFRAG TEG-CFSS 23-07-04.pdf
	Lunch Break	12:40	13:20
	10. Climate-related Risks in the Financial Statements	13:20	14:20	Project team	10.01 Climate-related Risks in FSs - Cover note - CFSS 230704.pdf 10.02 Climate Related Risks in FSs - ASAF background paper AP7 - CFSS230704.pdf
	11. Equity Method	14:20	15:05	Project team	11-02 ASAF Agenda Paper AP8 Equity Method July 2023 - TEG-CFSS 23-07-04.pdf 11-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-07-04.pdf
	Break	15:05	15:15
	12. IFRS IC discussions	15:15	15:45	Project team	12-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS_23-07-04.pdf
	13. Supplier Finance Arrangements	15:45	15:55	Project team	13-01 - SFA - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf
	14. ISSB Agenda consultation	15:55	16:55	Project team	14-05 - ISSB RFI Agenda consultation - survey - CFSS230704.pdf 14-04 - ISSB RFI Agenda consultation - CFSS230704.pdf 14-03 - ISSB Agenda consultation - EFRAG DCL - 230602 - final - CFSS230704.pdf 14-02 - ISSB Agenda consultation - EFRAG DCL - presentation - CFSS230704.pdf 14-01 - Cover note - RFI Agenda consultation - CFSS230704.pdf
	15. SASB methodology	16:55	17:55	Project team	15-05 - ISSB Internationalisation of SASB standards - Survey - CFSS230704.pdf 15-04 - ISSB Internationalisation of SASB standards -CFSS230704.pdf 15-03 - EFRAG DCL on ISSB ED internationalisation SASB - CFSS230704.pdf 15-02 - ISSB- Internationalisation SASB Standards - CFSS230704.pdf 15-01 - Cover note - internationalisation of SASB standards - CFSS230704.pdf
	16. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings	17:55	18:00	Sapna Heeralall	16-01 IASB Agenda planning and feedback_ASAF July 2023 - EFRAG FR TEG-CFSS 23-07-04.pdf
	End of meeting	18:00	18:00