EFRAG FR TEG Meeting 5 December 2023

05/12/2023 - 05/12/2023
11:00 - 13:30
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

10:00
10:05
1. Opening, welcome and apologies
10:05
11:00
2. Annual Improvement to IFRS Accounting Standards
11:00
12:30
3. Amendments to IFRS 9 Classification and Measurement
12:30
12:30
End of meeting
Presenters
Sebastien Harushimana
Presenters
Project team
Documents
Presenters
Galina Borisova
Documents

Meeting news

Meeting documents

04/12/2023
02-01 - AIP_Cover note_EFRAG FR TEG 2023-12-05.pdf
Cover Note
04/12/2023
02-02 – Proposed Final Comment Letter_clean version.pdf
Comment Letter
04/12/2023
02-03 – Proposed Final Comment Letter compared with EFRAG Draft Comment Letter.pdf
Comment Letter
28/11/2023
03-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 23-12-05.pdf
28/11/2023
03-02 IFRS 9 Amendments to CM - Feedback on CCF - EFRAG FR TEG 23-12-05.pdf
28/11/2023
03-03 IFRS 9 Amendments to CM - Derecognition of financial liabilities - EFRAG FR TEG 23-12-05.pdf
28/11/2023
03-04 IFRS 9 Amendments to CM - Equity instruments and OCI - EFRAG FR TEG 23-12-05.pdf

Related projects

Annual Improvements to IFRS Accounting Standards - Volume 11

Responsibles
Galina Borisova
Monica Franceschini
Didrik Thrane-Nielsen
Kathrin Schoene
Phase
Exposure draft consultation
Topics
Concepts and general guidance
Equity, financial instruments and hedging
Consolidation, interests in other entities and joint arrangements