EFRAG FR TEG Meeting 5 July 2023 -Physical-

05/07/2023 - 05/07/2023
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

09:30
09:35
Opening, welcome and apologies
09:35
10:50
3. Supplier Finance Arrangements
10:50
11:05
Break
11:05
13:20
4. IFRS 9 - PIR Impairment (ECL)
13:20
14:05
Lunch Break
14:05
15:35
5. Primary Financial Statements
15:35
15:35
End of meeting
Documents
Presenters
SFA team
Documents
Presenters
IFRS 9 Team
Documents
Presenters
PFS Team
Documents

Meeting news

Meeting documents

15/06/2023
00-00 EFRAG FR TEG agenda 5 July 2023.pdf
28/06/2023
03-01 - Cover note SFA - EFRAG FR TEG 2023-07-05.pdf
28/06/2023
03-02 - Draft endorsement advice letter to the EC - EFRAG FR TEG 2023-07-05 .pdf
Draft endorsement advice
28/06/2023
03-03 - Invitation to comment SFA - EFRAG FR TEG 2023-07-05.pdf
Draft endorsement advice
28/06/2023
03-04 - EC letter requesting advice on the endorsement of the Amendments - EFRAG FR TEG 2023-07-05.pdf
Other Document from External Party
28/06/2023
04-01 IFRS 9 PIR Impairment - Cover Note - EFRAG FR TEG 23-07-05.pdf
Cover Note
28/06/2023
04-02 – IFRS 9 PIR Impairment – Academic input - EFRAG FR TEG 23-07-05.pdf
28/06/2023
04-03 – EFRAG’s Draft Comment Letter - EFRAG FR TEG 23-07-05.pdf
Draft comment letter
27/06/2023
05-01 PFS - Cover note - EFRAG FR TEG 23-07-05.pdf
27/06/2023
05-02 PFS - Issues paper_Update on the latest IASB decisions - EFRAG FR TEG 2023-07-05.pdf

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