Meeting icon

EFRAG FR TEG - CFSS Webcast Meeting 13 March 2024

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  13/03/2024        
  4. Subsidiaries without Public Accountability: Disclosures 10:10 10:40 Project team 04-02 SWPA - IASB Presentation - Subsidiaries without public accountability_ASAF_March_2024 - EFRAG FR TEG-CFSS 24-03-13.docx.pdf
04-01 SWPA - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
  5. Rate-regulated Activities 10:40 11:25 Project team 05-02 IASB AP3_Rate-regulated activities_ASAF_March_2024 - EFRAG FR TEG-CFSS 24-03-13.pdf
05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 13 March 2024.pdf
05-03 Survey results - Direct (indirect) relationship concept (for background purposes) - EFRAG FR TEG-CFSS 24-03-13.pdf
  Break 11:25 11:35
  6. Post-implementation Review of IFRS 9—Impairment 11:35 12:30 Project team 06-02 IASB AP4-ifrs-9-pir-impairment-asaf-march-2024-EFRAG FR TEG-CFSS 24-03-13.pdf
06-01 - PIR IFRS 9 Impairment - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
  Lunch Break 12:30 13:00
  7. Amendments to the Classification and Measurement of Financial Instruments 13:00 13:50 Project team 07-02 – IASB AP5 Amendments to the Classification and Measurement of Financial Assets Finalising the amendments ASAF March 2024.pdf
07-01 - IFRS 9 Amendments classification and measurement - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
  8. Post-implementation review of IFRS 15 Revenue from Contracts with Customers 13:50 14:20 Project team 08-02 - AP6 IFRS 15 PIR_ASAF March 2024 (background purposes) - EFRAG FR TEG-CFSS 2024-03-13.pdf
08-01 PIR IFRS 15 - Issues paper - EFRAG FR TEG-CFSS 2024-03-13.pdf
  9. Climate-related and Other Uncertainties in the Financial Statements - cancelled - 14:20 14:50 Project team
  10. IFRS IC topics 14:50 15:20 Project team 10-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-03-13.pdf
  Break 15:20 15:30
  11. Business Combinations - Disclosures, Goodwill and Impairment 15:30 16:30 Project team 11-01- Development of key messages for EFRAG DCL - BCDGI - EFRAG FR TEG-CFSS - 24-03-13.pdf
11-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG-CFSS 24-03-13.pdf
  12. PIR IFRS 16 16:30 17:15 Project team 12-01 - PIR IFRS 16 - Issues paper - EFRAG FR TEG-CFSS 24-03-13
  13. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings 17:15 17:20 EFRAG Secretariat 13-01 AP1- ASAF planning and feedback from previous meetings-ASAF-March 2024.pdf
  End of meeting 17:20 17:20