EFRAG FR TEG Meeting 16 March 2023
16/03/2023 - 16/03/2023
10:00 - 17:45
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
09:30
10:15
03. Non-current Liabilities with Covenants – Amendments to IAS 1
10:15
11:15
04. Business Combinations – Disclosures, Goodwill and Impairment
11:15
11:30
Break
11:30
12:30
05. Dynamic Risk Management
12:30
13:00
Lunch Break
13:00
15:00
06. Post-implementation Review of IFRS 15
15:00
15:15
Break
15:15
16:15
07. Financial Instruments with Characteristics of Equity
16:15
16:45
08. PIR IFRS 9 Impairment (ECL)
16:45
16:45
End of meeting
Presenters
BCDGI team
Documents
Presenters
DRM Team
Documents
Presenters
IFRS 15 Team
Meeting news
Meeting documents
Related projects
Financial Instruments with Characteristics of Equity (FICE) - 2023 Exposure Draft
Responsibles
Sapna Heeralall
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging
IAS 1 Amendments - Classification of Liabilities as Current or Non-current
Responsibles
Didrik Thrane-Nielsen
Monica Franceschini
Ioana Kiss
Phase
Concluded
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Business Combinations - Disclosures, Goodwill and Impairment
Responsibles
Isabel Batista
Phase
Exposure draft consultation
Topics
Consolidation, interests in other entities and joint arrangements
Non-financial assets
Dynamic Risk Management
Responsibles
Sergey Vinogradov
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging
PIR IFRS 9 - Financial Instruments - Impairment
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Concluded
Topics
Equity, financial instruments and hedging
IFRS 15 Post-implementation Review
Responsibles
Vincent Papa
Juan Jose Gomez de la Calzada
Phase
Monitoring
Topics
Revenue and grants