EFRAG FRB & FR TEG Joint Meeting 08 February 2023

08/02/2023 - 08/02/2023
09:30 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:05
11:05
7. IASB Project Business Combinations: Disclosures, Goodwill and Impairment
11:05
11:20
Break
11:20
12:35
8. EFRAG Research Project Better Information on Intangibles
12:35
13:20
Lunch Break
13:20
14:50
9. EFRAG Research Project Connectivity
14:50
15:00
Break
15:00
15:25
10. IASB Project Disclosure Initiative: Targeted Standards Level Review of Disclosures
15:25
15:50
11. IASB Project Provisions
15:50
16:15
12. IASB Project Supplier Finance Arrangements
16:15
16:25
13. Update of work plan and any other matters
Presenters
Goodwill team
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Connectivity Team
Documents
Presenters
DI Team
Documents
Presenters
Provisions Team
Documents
Presenters
Provisions Team
Documents
Presenters
Chiara Del Prete
Documents

Meeting news

Meeting documents

03/02/2023
07-01 - Goodwill and Impairment - Disclosures on Business Combinations- EFRAG FRB - FR TEG - 23-02-08 (2).pdf
01/02/2023
07-01 - Goodwill and Impairment - Disclosures on Business Combinations- EFRAG FRB - FR TEG - 23-02-08.pdf
03/02/2023
08-01 Cover note - Better information on intangibles - EFRAG FR TEG Board 23-02-08.pdf
03/02/2023
08-02 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go as approved by EFRAG FR TEG (1).pdf
03/02/2023
08-02 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go as approved by EFRAG FR TEG.pdf
Feedback statement - comments received
03/02/2023
08-03 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go with suggested changes (1).pdf
03/02/2023
08-03 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go with suggested changes.pdf
Feedback statement - comments received
02/02/2023
09-01 - Issues paper - EFRAG FRB and FR TEG- Scope and approach- EFRAG's Research on Connectivity between Financial and Sustainability Reporting (2).pdf
03/02/2023
09-01 - Issues paper - EFRAG FRB and FR TEG- Scope and approach- EFRAG's Research on Connectivity between Financial and Sustainability Reporting.pdf
03/02/2023
10-01 Cover note - Disclosure Requirements in IFRS Standards—EFRAG Board 23-02-08 (1).pdf
01/02/2023
10-01 Cover note - Disclosure Requirements in IFRS Standards—EFRAG Board 23-02-08.pdf
Issues Paper
03/02/2023
11-01 - Provisions - Targeted Improvements IASB project - FRB 230208.pdf
03/02/2023
12-01 - Issues paper on SFAs - EFRAG FRB and FR TEG joint meeting - Application date - FRB and FR TEG joint meeting 8 February 2023.pdf
03/02/2023
13-01 EFRAG FR Technical work plan - FRB 2023.02.08.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