EFRAG FR TEG & EFRAG CFSS Meeting 14 September 2023

Start date: 14/09/2023
End date: 14/09/2023
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group, EFRAG Consultative Forum of Standard Setters

Meeting news

21/08/2023 - EFRAG FR TEG-CFSS webcast meeting 14 September 2023

EFRAG announces that it will hold its EFRAG FR TEG-CFSS webcast meeting on Thursday 14 September 2023. To watch the webcast please register here
The agenda and public documents for the meeting can be found here

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	14/09/2023
	4. Rate regulated activities	09:50	11:20	Project team	04-02 - Rate-regulated Activities - ASAF paper - AP2_ - EFRAG FR TEG-CFSS - 23-09-14.pdf 04-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG-CFSS 23-09-14.pdf
	Break	11:20	11:30
	5. Application of the ‘own use’ exception to physical power purchase agreements and application of the hedge accounting requirements using virtual PPAs as the hedging instrument	11:30	12:30	Project team	05-02 - ASAF paper AP3 Power Purchase Agreements - EFRAG FR TEG-CFSS 23-09-14.pdf 05-03 IASB request for input - Application of own use exemption - response from EFRAG - EFRAG FR TEG-CFSS 23-09-14.pdf 05-01 - Issues paper - Power Purchase agreements -EFRAG FR TEG-CFSS 23-09-14.pdf
	Lunch Break	12:30	13:00
	6. Equity Method	13:00	14:00	Project team	06-02 Equity Method - ASAF paper AP4 Cover - 23 09 14.pdf 06-03 Equity Method - subsidiaries - ASAF Paper AP4A - EFRAG TEG CFSS 23-09-14.pdf 06-04 Equity Method - JVs - ASAF Paper AP4B - EFRAG TEG CFSS 23-09-14.pdf 06-01 Equity Method - Cover Note - EFRAG CFSS and FR TEG 23-09-14.pdf
	7. IAS 12 Pillar Two	14:00	15:05	Project team	07-01 EFRAG FR TEG-CFSS - IAS 12 Pillar Two model rules - 2023-09-14.pdf 07-02 IAS 12 Pillar Two model rules - EFRAG FR TEG-CFSS - 2023-09-14.pdf 07-03 IAS 12 Pillar Two model rules - ASAF paper AP6A - EFRAG FR TEG-CFSS 2023-09-14.pdf
	Break	15:05	15:15
	8. IFRS IC topics	15:15	15:45	Project team	08-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS 23-09-14.pdf
	9. Primary Financial Statements	15:45	15:55	Project team	09-02_AP5_Primary Financial Statements_ASAF Sept 2023 final_EFRAG FR TEG-CFSS 23-09-14.pdf 09-01 - Cover note PFS - EFRAG FR TEG-CFSS 23-09-14.pdf
	10. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings	15:55	16:00	EFRAG Secretariat	10-01 ASAF Agenda planning and feedback - EFRAG FR TEG-CFSS 23-09-14.pdf
	End of meeting	16:00	16:00