EFRAG FR TEG meeting 01 December 2022

01/12/2022 - 01/12/2022
10:00 - 17:00
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.

Description

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Running order

Presenters
PFS Team

Meeting news

Meeting documents

25/11/2022
04-01 IAS 12 Amendment - International Tax Reform - EFRAG FR TEG 01-12-2022.pdf
25/11/2022
05-01 PFS - Cover note - EFRAG FR TEG 22-12-01.pdf
25/11/2022
05-02 PFS - Summary Report and Recommendations - EFRAG FR TEG 22-12-01.pdf
25/11/2022
05-03 - Summary Report - Roundtables on 24 October 2022 - final - EFRAG FR TEG 2022-12-01.pdf
25/11/2022
05-04 – Summary Report - Roundtable on 2 November 2022 - FR TEG 22-12-01.pdf
25/11/2022
05-05 - Summary Report - Roundtables on 4 November 2022 - final - EFRAG FR TEG 22-12-01.pdf
25/11/2022
05-06 – Summary Report - Roundtable on 15 November 2022 - EFRAG FR TEG 22-12-01.pdf
25/11/2022
05-10 EFRAG Outreach information - for Corporates.pdf
25/11/2022
05-11 EFRAG Outreach information - for financial institutions.pdf
23/11/2022
06-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 22-12-01 docx.pdf
Cover Note
24/11/2022
06-02 - IASB staff presentation on features of different regulatory schemes - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 22-12-01. pdf.pdf
IASB document
23/11/2022
06-03 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 22-12-01.pdf
Issues Paper
24/11/2022
06-04 - Differences between the recovery period and assets' useful lives- Regulatory Assets and Regulatory Liabilities- EFRAG FR TEG 22-12-01.pdf
Issues Paper
24/11/2022
07-01 - Amendments to CM - Cover note FR TEG 22-12-01.pdf
Cover Note
24/11/2022
07-02 - Amendments to CM - CLI sweep issue - Issues paper FR TEG 22-12-01.pdf
Issues Paper
24/11/2022
07-03 - Amendments to CM - Accounting policy choice for derecognition of financial liabilities - Issues paper FR TEG 22-12-01.pdf
Issues Paper
24/11/2022
07-04 - Amendments to CM - Due Process Steps - Issues paper FR TEG 22-12-01.pdf
Issues Paper
24/11/2022
08-01 - PIR IFRS 9 CM - FL and Own Credit and Feedback - Issues paper TEG 22-12-01.pdf
Issues Paper