EFRAG FR TEG - CFSS Webcast Meeting 13 March 2024
13/03/2024 - 13/03/2024
10:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
10:10
10:40
4. Subsidiaries without Public Accountability: Disclosures
10:40
11:25
5. Rate-regulated Activities
11:25
11:35
Break
11:35
12:30
6. Post-implementation Review of IFRS 9—Impairment
12:30
13:00
Lunch Break
13:00
13:50
7. Amendments to the Classification and Measurement of Financial Instruments
13:50
14:20
8. Post-implementation review of IFRS 15 Revenue from Contracts with Customers
14:20
14:50
9. Climate-related and Other Uncertainties in the Financial Statements - cancelled -
14:50
15:20
10. IFRS IC topics
15:20
15:30
Break
15:30
16:30
11. Business Combinations - Disclosures, Goodwill and Impairment
16:30
17:15
12. PIR IFRS 16
17:15
17:20
13. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
17:20
17:20
End of meeting
Presenters
Project team
Documents
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
EFRAG Secretariat
Meeting news
Meeting documents
Related projects
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Aleksandra Sivash
Phase
Monitoring
Topics
Concepts and general guidance
Rate-regulated activities - IASB standard setting project
Responsibles
Isabel Batista
Vincent Papa
Phase
Monitoring
Topics
Specific activities
PIR IFRS 9 - Financial Instruments - Impairment
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Concluded
Topics
Equity, financial instruments and hedging
Amendments to the Classification and Measurement of Financial Instruments
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Endorsement consultation
Topics
Equity, financial instruments and hedging
IFRS 15 Post-implementation Review
Responsibles
Vincent Papa
Juan Jose Gomez de la Calzada
Phase
Monitoring
Topics
Revenue and grants
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
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Monica Franceschini
Phase
Monitoring