EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

02/07/2024 - 02/07/2024
11:00 - 19:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

Watch online

Running order

10:10
10:40
4. Financial Instruments with Characteristics of Equity
10:10
10:40
4. Financial Instruments with Characteristics of Equity
10:40
11:35
5. Provisions—Targeted Improvements
11:35
11:45
Break
11:45
12:45
6. Power Purchase Agreements
12:45
13:15
Lunch
13:15
14:45
7. Business Combinations—Disclosures, Goodwill and Impairment
14:45
15:15
8. Pollutant Pricing Mechanisms (PPMs)
15:15
15:25
Break
15:25
16:20
9. Intangible Assets
16:20
17:30
10. IFRS 18 Presentation and Disclosure in Financial Statements
17:10
17:30
11. Update on IFRS IC topics
17:30
17:35
12. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
EFRAG Secretariat
Documents

Meeting news

Meeting documents

24/06/2024
04-01 - FICE - Cover note - EFRAG FR TEG - CFSS 24-07-02.pdf
Cover Note
02/07/2024
04-02 FICE - Comparison of the IASB’s feedback summary with EFRAGs comment letter - EFRAG FR TEG - CFSS 24-07-02.pdf
12/06/2024
04-03 FICE - IASB Agenda Paper - AP2 Feedback Summary - EFRAG TEG-CFSS 24-07-02.pdf
IASB document
26/06/2024
04-04 Feedback statement on EFRAG Comment Letter - EFRAG FR TEG - CFSS 24-07-02 - for background.pdf
Feedback statement - comments received
25/06/2024
05-01 Issues Paper on the IASBs tentatively decided proposals on provisions.pdf
Issues Paper
13/06/2024
05-02 ASAF Paper AP3_Provisions_ASAF_July.pdf
IASB document
13/06/2024
05-03 ASAF Paper AP3A Provisions - Present obligation recognition criterion_ASAF_July.pdf
IASB document
13/06/2024
05-04 ASAF Paper AP3B Provisions - Threshold-triggered costs_ASAF_July.pdf
IASB document
13/06/2024
05-06 ASAF Paper AP3C Provisions - Discount rates - application guidance_ASAF_July.pdf
IASB document
13/06/2024
05-07 ASAF Paper AP3D Provisions - Discount rates - disclosure requirements_ASAF_July.pdf
IASB document
13/06/2024
05-08 ASAF Paper AP3E Provisions - Indicative drafting - IAS 37_ASAF_July.pdf
IASB document
13/06/2024
05-09 ASAF Paper AP3F Provisions - Indicative drafting - decision tree_ASAF_July.pdf
IASB document
26/06/2024
06-01 - ASAF- Power Purchase agreements -EFRAG FR TEG-CFSS 2 July 2024.pdf
01/07/2024
06-02 AP4_PPAs_ASAF_July_EFRAG FR TEG-CFSS 2 July 2024.pdf
26/06/2024
07 - 02 ASAF July 2024 Paper ap5-bcdgi.pdf
IASB document
27/06/2024
07-01- Outreach on Exposure Draft - BCDGI - EFRAG FR TEG-CFSS - 24-07-02.pdf
25/06/2024
08-01- Project update PPM - EFRAG FR TEG-CFSS meeting 2 July 2024.pdf
18/06/2024
08-02 ASAF paper AP8_PPMs_ASAF_July.pdf
18/06/2024
08-03 ASAF paper AP8A Pollutant Pricing Mechanisms Cover paper_ASAF_July.pdf
18/06/2024
08-04 ASAF paper AP8B Horizon scanning activities and feedback summary_ASAF_July.pdf
18/06/2024
08-05 ASAF paper AP8C Summary of feedback NSS_ASAF_July.pdf
18/06/2024
08-06 ASAF paper AP8D Pollutant pricing mechanisms survey and questionnaire_ASAF_July.pdf
26/06/2024
09-01 Cover note - Intangibles - EFRAG FR TEG-CFSS 2 July 2024.pdf
18/06/2024
09-02 ASAF meeting Intangible Assets - Project scope and approach_ASAF_July.pdf
26/06/2024
10-01 - IFRS 18 Endorsement - FR TEG CFSS 2 July 2024.pdf
25/06/2024
11-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-07-02.pdf
Other EFRAG Secretariat Paper
25/06/2024
12-01- AP1 Agenda planning and feedback_ASAF July 2024.pdf

Related projects

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

Pollutant Pricing Mechanisms

Responsibles
Didier Andries
Phase
Monitoring
Topics
Non-financial assets
Non-financial liabilities, provisions, contingent liabilities and contingent assets