EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

Start date: 02/07/2024
End date: 02/07/2024
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

26/06/2024 - EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

EFRAG announces that it will hold its EFRAG FR TEG physical meeting on Tuesday 2 July. 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
	02/07/2024
	4. Financial Instruments with Characteristics of Equity	10:10	10:40	Project team	04-02 FICE - Comparison of the IASB’s feedback summary with EFRAGs comment letter - EFRAG FR TEG - CFSS 24-07-02.pdf 04-01 - FICE - Cover note - EFRAG FR TEG - CFSS 24-07-02.pdf 04-03 FICE - IASB Agenda Paper - AP2 Feedback Summary - EFRAG TEG-CFSS 24-07-02.pdf 04-04 Feedback statement on EFRAG Comment Letter - EFRAG FR TEG - CFSS 24-07-02 - for background.pdf
	5. Provisions—Targeted Improvements	10:40	11:35	Project team	05-02 ASAF Paper AP3_Provisions_ASAF_July.pdf 05-03 ASAF Paper AP3A Provisions - Present obligation recognition criterion_ASAF_July.pdf 05-04 ASAF Paper AP3B Provisions - Threshold-triggered costs_ASAF_July.pdf 05-06 ASAF Paper AP3C Provisions - Discount rates - application guidance_ASAF_July.pdf 05-07 ASAF Paper AP3D Provisions - Discount rates - disclosure requirements_ASAF_July.pdf 05-08 ASAF Paper AP3E Provisions - Indicative drafting - IAS 37_ASAF_July.pdf 05-09 ASAF Paper AP3F Provisions - Indicative drafting - decision tree_ASAF_July.pdf 05-01 Issues Paper on the IASBs tentatively decided proposals on provisions.pdf
	Break	11:35	11:45
	6. Power Purchase Agreements	11:45	12:45	Project team	06-01 - ASAF- Power Purchase agreements -EFRAG FR TEG-CFSS 2 July 2024.pdf 06-02 - AP4_PPAs_ASAF_July.pdf
	Lunch	12:45	13:15
	7. Business Combinations—Disclosures, Goodwill and Impairment	13:15	14:45	Project team	07-01- Outreach on Exposure Draft - BCDGI - EFRAG FR TEG-CFSS - 24-07-02.pdf 07 - 02 ASAF July 2024 Paper ap5-bcdgi.pdf
	8. Pollutant Pricing Mechanisms (PPMs)	14:45	15:15	Project team	08-02 ASAF paper AP8_PPMs_ASAF_July.pdf 08-03 ASAF paper AP8A Pollutant Pricing Mechanisms Cover paper_ASAF_July.pdf 08-04 ASAF paper AP8B Horizon scanning activities and feedback summary_ASAF_July.pdf 08-05 ASAF paper AP8C Summary of feedback NSS_ASAF_July.pdf 08-06 ASAF paper AP8D Pollutant pricing mechanisms survey and questionnaire_ASAF_July.pdf 08-01- Project update PPM - EFRAG FR TEG-CFSS meeting 2 July 2024.pdf
	Break	15:15	15:25
	9. Intangible Assets	15:25	16:20	Project team	09-02 ASAF meeting Intangible Assets - Project scope and approach_ASAF_July.pdf 09-01 Cover note - Intangibles - EFRAG FR TEG-CFSS 2 July 2024.pdf
	10. IFRS 18 Presentation and Disclosure in Financial Statements	16:20	17:30	Project team	10-01 - IFRS 18 Endorsement - FR TEG CFSS 2 July 2024.pdf
	11. Update on IFRS IC topics	17:10	17:30	Project team	11-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-07-02.pdf
	12. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings	17:30	17:35	EFRAG Secretariat	12-01- AP1 Agenda planning and feedback_ASAF July 2024.pdf