EFRAG FR TEG Meeting 6 June 2023
06/06/2023 - 06/06/2023
11:00 - 19:05
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
09:55
10:00
Opening, welcome and apologies
10:00
11:30
5. Business Combinations - Disclosures, Goodwill and Impairment
11:30
11:45
Break
11:45
12:35
6. EFRAG Research Project on the Statement of Cash Flows and Related Matters
13:20
14:50
7. Financial Instruments with Characteristics of Equity (FICE)
14:50
15:05
Break
15:05
16:05
8. Equity Method - IASB Research Project
16:05
17:05
9. Provisions - Targeted Improvements to IAS 37
17:05
17:05
End of meeting
Presenters
BCDGI team
Documents
Presenters
Project team
Presenters
FICE Team
Documents
Presenters
Project team
Presenters
Project team
Documents
Meeting documents
Related projects
Financial Instruments with Characteristics of Equity (FICE) - 2023 Exposure Draft
Responsibles
Sapna Heeralall
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging
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
EFRAG Research Project on the Statement of Cash Flows
Responsibles
Rasmus Sommer
Phase
Research phase
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Equity Method- IASB Standard Setting Project
Responsibles
Vincent Papa
Aleksandra Sivash
Phase
Monitoring
Topics
Consolidation, interests in other entities and joint arrangements
Provisions - Targeted Improvements to IAS 37
Responsibles
Rasmus Sommer
Phase
Monitoring
Topics
Non-financial liabilities, provisions, contingent liabilities and contingent assets