EFRAG FR TEG Meeting 18 - 19 January 2023
18/01/2023 - 19/01/2023
09:30 - 14:55
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
09:00
10:30
9. IAS 12 Amendment - Impact from International Tax Reform
09:45
10:30
5. Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)
10:30
10:45
Break
10:30
11:30
6. Supplier Finance Arrangements
10:45
12:15
10. Rate-regulated Activities
11:30
11:50
Break
11:50
12:50
7. Better Information on Intangibles
12:15
12:55
Lunch Break
12:50
13:40
Lunch Break
12:55
13:55
11. Business Combinations under Common Control
13:40
15:20
7. Better Information on Intangibles (continued)
13:55
13:55
End of meeting
15:35
17:15
8. Goodwill and Impairment
Presenters
Project team
Presenters
SFA team
Presenters
RRA Team
Documents
Presenters
BCUCC team
Presenters
Intangibles team
Presenters
Goodwill team
Meeting news
Meeting documents
Related projects
EFRAG research project on better information on intangibles
Responsibles
Didrik Thrane-Nielsen
Rasmus Sommer
Phase
Concluded
Topics
Non-financial assets
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
Rate-regulated activities - IASB standard setting project
Responsibles
Isabel Batista
Vincent Papa
Phase
Monitoring
Topics
Specific activities
Amendment to IAS 12 - International Tax Reform - Pillar two model rules
Responsibles
Kathrin Schoene
Juan Jose Gomez de la Calzada
Monica Franceschini
Phase
Endorsement consultation
Topics
Income taxes
Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)
Responsibles
Hocine Kebli
Kathrin Schoene
Monica Franceschini
Phase
Concluded
Topics
Specific activities
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
Business Combinations under Common Control
Responsibles
Ioana Kiss
Phase
Concluded
Topics
Consolidation, interests in other entities and joint arrangements