EFRAG FR TEG Meeting 20 December 2023
20/12/2023 - 20/12/2023
10:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
09:50
10:50
4. Lack of Exchangeability - Amendments to IAS 21
11:50
12:00
Break
12:00
13:00
6. IFRS 9 - PIR Impairment (ECL)
13:00
13:45
Lunch Break
13:45
14:45
7. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
14:45
15:15
8. Primary Financial Statements
15:15
15:15
End of meeting
Presenters
Project team
Presenters
Project team
Meeting news
Meeting documents
Related projects
Lack of exchangeability - Amendments to IAS 21
Responsibles
Didrik Thrane-Nielsen
Vasileios Dionelis
Ovidiu Spirescu
Phase
Concluded
PIR IFRS 9 - Financial Instruments - Impairment
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Concluded
Topics
Equity, financial instruments and hedging
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Aleksandra Sivash
Phase
Monitoring
Topics
Concepts and general guidance
IFRS 18 Presentation and Disclosure in Financial Statements
Responsibles
Kathrin Schoene
Aleksandra Sivash
Monica Franceschini
Phase
Endorsement consultation
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities