EFRAG Board meeting December 2020

17/12/2020 - 17/12/2020
09:30 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

09:25
11:10
07 Goodwill and Impairment
11:10
11:50
08 PIR of IFRS 10, IFRS 11 and IFRS 12
11:50
12:05
Break
12:05
13:05
09 Rate Regulatory Activities
13:05
13:15
10 Update of work plan and any other matters
Presenters
EFRAG management
Documents
Presenters
EFRAG management
Documents
Presenters
EFRAG management
Documents
Presenters
Jean-paul Gauzes
Documents

Meeting news

Meeting documents

11/12/2020
07-01 BCDGI Cover note EFRAG Board 20-12-17.pdf
Cover Note
11/12/2020
07-02 Issues paper on commercial sensitivity and placement.pdf
Issues Paper
11/12/2020
07-03 BCDGI - Issues paper updating FASB project status - EFRAG Board 20-12-17.pdf
Issues Paper
11/12/2020
07-04 - BCDGI Issues paper providing a high-level summary on input received EFRAG Board 20-12-17.pdf
11/12/2020
07-05 BCDGI - Business Combinations Disclosures, Goodwill and Impairment - perspectives from Portugal summary report webinar 24 November 2020 - EFRAG Board 20-12-17.pdf
Issues Paper
10/12/2020
08-01 - PIR IFRS 10-11-12 - Project Update - Board 20-12-17.pdf
10/12/2020
08-02 - PIR IFRS 10-11-12 - Questionnaires (for background) - Board 20-12-17.pdf
11/12/2020
09-01 Cover note - Regulatory assets and regulatory liabilities - EFRAG Board 20-12-17.pdf
Cover Note
11/12/2020
09-02 - Key messages for EFRAG DCL on the IASB project on regulatory assets and regulatory liabilities - EFRAG Board 20-12-17.pdf
Issues Paper
11/12/2020
09-03 ASAF Presentation Regulatory Assets and Regulatory Liabilities - EFRAG Board 20-12-17.pdf
IASB document
11/12/2020
10-01 EFRAG Technical work plan - Board 20-12-17.pdf