EFRAG FR TEG & EFRAG CFSS Meeting 14 September 2023

14/09/2023 - 14/09/2023
13:00 - 14:00
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

09:50
11:20
4. Rate regulated activities
11:20
11:30
Break
11:30
12:30
5. Application of the ‘own use’ exception to physical power purchase agreements and application of the hedge accounting requirements using virtual PPAs as the hedging instrument
12:30
13:00
Lunch Break
13:00
14:00
6. Equity Method
14:00
15:05
7. IAS 12 Pillar Two
15:05
15:15
Break
15:15
15:45
8. IFRS IC topics
15:45
15:55
9. Primary Financial Statements
15:55
16:00
10. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
16:00
16:00
End of meeting
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

07/09/2023
04-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG-CFSS 23-09-14.pdf
Issues Paper
06/09/2023
04-02 - Rate-regulated Activities - ASAF paper - AP2_ - EFRAG FR TEG-CFSS - 23-09-14.pdf
IASB document
08/09/2023
05-01 - Issues paper - Power Purchase agreements -EFRAG FR TEG-CFSS 23-09-14.pdf
Issues Paper
07/09/2023
05-02 - ASAF paper AP3 Power Purchase Agreements - EFRAG FR TEG-CFSS 23-09-14.pdf
IASB document
07/09/2023
05-03 IASB request for input - Application of own use exemption - response from EFRAG - EFRAG FR TEG-CFSS 23-09-14.pdf
09/09/2023
06-01 Equity Method - Cover Note - EFRAG CFSS and FR TEG 23-09-14.pdf
Cover Note
01/09/2023
06-02 Equity Method - ASAF paper AP4 Cover - 23 09 14.pdf
08/09/2023
06-03 Equity Method - subsidiaries - ASAF Paper AP4A - EFRAG TEG CFSS 23-09-14.pdf
IASB document
08/09/2023
06-04 Equity Method - JVs - ASAF Paper AP4B - EFRAG TEG CFSS 23-09-14.pdf
IASB document
07/09/2023
07-01 EFRAG FR TEG-CFSS - IAS 12 Pillar Two model rules - 2023-09-14.pdf
07/09/2023
07-02 IAS 12 Pillar Two model rules - EFRAG FR TEG-CFSS - 2023-09-14.pdf
08/09/2023
07-03 IAS 12 Pillar Two model rules - ASAF paper AP6A - EFRAG FR TEG-CFSS 2023-09-14.pdf
08/09/2023
08-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS 23-09-14.pdf
Issues Paper
11/09/2023
09-01 - Cover note PFS - EFRAG FR TEG-CFSS 23-09-14.pdf
11/09/2023
09-02_AP5_Primary Financial Statements_ASAF Sept 2023 final_EFRAG FR TEG-CFSS 23-09-14.pdf
IASB document
07/09/2023
10-01 ASAF Agenda planning and feedback - EFRAG FR TEG-CFSS 23-09-14.pdf
IASB document

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