EFRAG FR TEG-CFSS Meeting 15 March 2023
15/03/2023 - 15/03/2023
10:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
09:40
10:40
6. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
10:40
10:50
Break
10:50
12:00
7. Primary Financial Statements
12:00
12:30
Lunch Break
12:30
14:00
8. Rate-regulated Activities
14:00
14:10
Break
14:10
15:10
9. Business Combinations - Disclosures, Goodwill and Impairment
15:10
15:55
10. Equity Method
15:55
16:05
Break
16:05
16:50
11. Variable Consideration
16:50
17:15
12. IFRS IC discussions
17:15
17:20
13. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
17:20
17:20
End of meeting
Presenters
Project team
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
Project team
Presenters
Sapna Heeralall
Meeting news
Meeting documents
Related projects
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Aleksandra Sivash
Phase
Monitoring
Topics
Concepts and general guidance
IFRS 18 Presentation and Disclosure in Financial Statements
Responsibles
Kathrin Schoene
Aleksandra Sivash
Monica Franceschini
Phase
Endorsement consultation
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Rate-regulated activities - IASB standard setting project
Responsibles
Isabel Batista
Vincent Papa
Phase
Monitoring
Topics
Specific activities
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
Equity Method- IASB Standard Setting Project
Responsibles
Vincent Papa
Aleksandra Sivash
Phase
Monitoring
Topics
Consolidation, interests in other entities and joint arrangements
Open for comment
Variable and contingent consideration
Responsibles
Vincent Papa
Rasmus Sommer
Phase
Concluded
Topics
Non-financial assets
Specific activities