EFRAG FR TEG Webcast Meeting 12 April 2024
12/04/2024 - 12/04/2024
11:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
10:10
11:10
5. PIR IFRS 9 Impairment
11:10
11:20
Break
11:20
12:50
6. Power Purchase Agreements - Own use exemption (amendment to IFRS 7 and IFRS 9)
12:50
13:20
Lunch Break
13:20
15:20
7. Business Combinations - Disclosures, Goodwill and Impairment
15:20
15:30
Break
15:30
16:15
8. Updating the Subsidiaries without Public Accountability: Disclosures Standard
16:15
17:15
9. Climate-related and Other Uncertainties in the Financial Statements
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Meeting news
Meeting documents
Related projects
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Monitoring
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Exposure draft consultation
Topics
Concepts and general guidance
SME accounting
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
Power Purchase Agreements
Responsibles
Didrik Thrane-Nielsen
Aleksandra Sivash
Juan Jose Gomez de la Calzada
Phase
Exposure draft consultation
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