EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

04/07/2023 - 04/07/2023
11:30 - 19:30
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

09:35
09:40
Opening, welcome and apologies
09:40
10:35
06. Primary Financial Statements
10:35
10:45
Break
10:45
11:30
7. Business Combinations under Common Control (BCUCC)
11:30
12:15
8. Provisions—Targeted Improvements
12:15
12:40
9. Business Combinations—Disclosures, Goodwill and Impairment
12:40
13:20
Lunch Break
13:20
14:20
10. Climate-related Risks in the Financial Statements
14:20
15:05
11. Equity Method
15:05
15:15
Break
15:15
15:45
12. IFRS IC discussions
15:45
15:55
13. Supplier Finance Arrangements
15:55
16:55
14. ISSB Agenda consultation
16:55
17:55
15. SASB methodology
17:55
18:00
16. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
18:00
18:00
End of meeting
Documents
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Project team
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Project team
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Presenters
Sapna Heeralall
Documents

Meeting news

Meeting documents

22/05/2023
00-00 EFRAG CFSS and FR TEG meeting July 2023 - Agenda.pdf
13/06/2023
06-02 PFS - IASB Agenda Paper - AP4 Primary Financial Statements - EFRAG TEG-CFSS 23-07-04.pdf
IASB document
27/06/2023
07-01 BCUCC - Cover note - EFRAG FR TEG-CFSS 23-07-04.pdf
Cover Note
27/06/2023
07-02 BCUCC - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf
Issues Paper
27/06/2023
07-03 - AP5-bcucc-cover-paper (ASAF paper).pdf
27/06/2023
07-04 - AP5a-bcucc-project-direction (ASAF paper).pdf
27/06/2023
07-05 - AP5b-bcucc-project-direction-bvm (ASAF paper).pdf
28/06/2023
08.01 - Provisions - Targeted Improvements - Definition of liability - CFSS230704.pdf
13/06/2023
08.02 Provisions - Present obligation recognition criterion - ASAF background paper AP6 - CFSS230704.pdf
23/06/2023
08.03 Provisions - Present obligation recognition criterion - ASAF background paper AP6A - CFSS230704.pdf
IASB document
13/06/2023
08.04 Provisions - Present obligation - drafting suggestions standard - ASAF background paper AP6A-Appendix A - CFSS230704.pdf
13/06/2023
08.05 Provisions - Present obligation - drafting suggestions examples - ASAF background paper AP6A-Appendix B - CFSS230704.pdf
27/06/2023
09-01 - BCDGI - Cover note - EFRAG TEG-CFSS 23-07-04.pdf
Cover Note
13/06/2023
09-02 - IASB Agenda Paper - AP3 BCDGI ASAF July 2023.pdf - CFSS230704.pdf
IASB document
26/06/2023
10.01 Climate-related Risks in FSs - Cover note - CFSS 230704.pdf
10/06/2023
10.02 Climate Related Risks in FSs - ASAF background paper AP7 - CFSS230704.pdf
26/06/2023
11-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-07-04.pdf
Cover Note
15/06/2023
11-02 ASAF Agenda Paper AP8 Equity Method July 2023 - TEG-CFSS 23-07-04.pdf
IASB document
28/06/2023
12-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS_23-07-04.pdf
21/06/2023
13-01 - SFA - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf
27/06/2023
14-01 - Cover note - RFI Agenda consultation - CFSS230704.pdf
27/06/2023
14-02 - ISSB Agenda consultation - EFRAG DCL - presentation - CFSS230704.pdf
27/06/2023
14-03 - ISSB Agenda consultation - EFRAG DCL - 230602 - final - CFSS230704.pdf
27/06/2023
14-04 - ISSB RFI Agenda consultation - CFSS230704.pdf
27/06/2023
14-05 - ISSB RFI Agenda consultation - survey - CFSS230704.pdf
27/06/2023
15-01 - Cover note - internationalisation of SASB standards - CFSS230704.pdf
27/06/2023
15-02 - ISSB- Internationalisation SASB Standards - CFSS230704.pdf
27/06/2023
15-03 - EFRAG DCL on ISSB ED internationalisation SASB - CFSS230704.pdf
27/06/2023
15-04 - ISSB Internationalisation of SASB standards -CFSS230704.pdf
27/06/2023
15-05 - ISSB Internationalisation of SASB standards - Survey - CFSS230704.pdf
23/06/2023
16-01 IASB Agenda planning and feedback_ASAF July 2023 - EFRAG FR TEG-CFSS 23-07-04.pdf
IASB document

Related projects

Supplier Finance Arrangements

Responsibles
Kathrin Schoene
Juan Jose Gomez de la Calzada
Rasmus Sommer
Phase
Concluded
Topics
Equity, financial instruments and hedging
Presentation of financial statements and disclosure unrelated to specific assets and liabilities