EFRAG FRB & EFRAG FR TEG Meeting 19 December 2023
19/12/2023 - 19/12/2023
10:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
11:00
13:00
7. Financial Instruments with Characteristics of Equity
13:00
13:45
Lunch Break
13:45
15:05
8. Power Purchase Agreements
15:05
15:20
Break
15:20
16:05
9. Business Combinations – Disclosures Goodwill and Impairment
16:05
17:05
10. Cash Flow Reporting
17:05
17:20
11. Update of work plan and any other matters
Presenters
Sebastien Harushimana
Meeting news
Meeting documents
Related projects
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
Financial Instruments with Characteristics of Equity (FICE) - 2023 Exposure Draft
Responsibles
Sapna Heeralall
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging
Power Purchase Agreements
Responsibles
Didrik Thrane-Nielsen
Aleksandra Sivash
Juan Jose Gomez de la Calzada
Phase
Exposure draft consultation
Topics
Equity, financial instruments and hedging
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