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EFRAG FR TEG & EFRAG CFSS Joint Meeting 29 November 2023

Meeting news

  • 15/11/2023 - EFRAG FR TEG - CFSS physical meeting 29 November 2023

    ​EFRAG announces that it will hold its EFRAG FR TEG - CFSS physical meeting on Wednesday 29 November 2023. To attend the meeting in person at the EFRAG Offices, or watch the live webcast or the on-demand recording at a later stage, please click here

    The agenda and public documents for the meeting can be found here



Running order

# Agenda item Start time End time Presenters Documents
  28/11/2023        
  4. Primary Financial Statements 10:20 11:05 Project team 04-02_AP2_Primary Financial Statements_ASAF December 2023.pdf
  Break 11:05 11:15
  5. Climate-related and Other Uncertainties in the Financial Statements 11:15 12:45 Project team 05-01 - COUFS_EFRAG FR TEG-CFSS 2023-11-29.pdf
05-02 - AP3_Climate-related and Other Uncertainties in the FS_ASAF December 2023 final.pdf
  6. IFRS IC topics 12:45 13:15 Project team 06-01 - Cover note - IFRS IC Update - EFRAG FR TEG-CFSS 23-11-29.pdf
06-02 Update on IFRS IC activities - EFRAG FR TEG-CFSS 23-11-29.pdf
06-03 IASB Staff's IFRS IC paper on Power Purchase Agreements - EFRAG FR TEG-CFSS 23-11-29 - for background.pdf
06-04 - PPAs - EFRAG Secretariat document - alternative own use model - EFRAG FR TEG-CFSS 23-11-29.pdf
  Lunch Break 13:15 14:00
  7. Cash Flow Reporting 14:00 15:15 Project team 07-01 Issues paper on CFSS input on uses and issues with the statement of cash flows.pdf
  8. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings 15:15 15:35 EFRAG Secretariat 08-01 IASB Agenda planning and feedback - EFRAG FR TEG-CFSS 23-11-29.pdf