EFRAG FRB Meeting 13 July 2023

13/07/2023 - 13/07/2023
10:30 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

Watch online

Running order

09:45
09:50
Opening, welcome and apologies
09:50
10:35
8. Supplier Finance Arrangements
10:35
10:50
Break
10:50
12:00
9. Rate-regulated Activities
12:00
12:40
Lunch Break
12:40
13:25
10. Financial Instruments with Characteristics of Equity
13:25
14:10
11. Business Combinations under Common Control
14:10
14:20
12. Update of work plan and any other matters
Presenters
SFA team
Documents
Presenters
RRA Team
Documents
Presenters
FICE Team
Documents
Presenters
BCUCC team
Documents
Presenters
Jens Berger
Documents

Meeting news

Meeting documents

07/07/2023
08-01 - Cover note SFA - EFRAG FRB 2023-07-13.pdf
Cover Note
07/07/2023
08-02 - Draft endorsement advice letter to the EC - EFRAG FRB 2023-07-13.pdf
07/07/2023
08-03 - Invitation to comment SFA - EFRAG FRB 2023-07-13.pdf
07/07/2023
08-04 - EC letter requesting advice on the endorsement of the Amendments - EFRAG FRB 2023-07-13.pdf
Other Document from External Party
06/07/2023
09-01- Cover note - Regulatory assets and regulatory liabilities- EFRAG FR Board - 23-07-13 - Copy.pdf
Cover Note
07/07/2023
09-02 RRA - Project Update - EFRAG FRB 23-07-13.pdf
06/07/2023
09-03- Background paper - Direct (no direct) relationship concept between the RCB and PPE- EFRAG FR Board - 23-07-13.pdf
07/07/2023
10-01 FICE - Cover note - EFRAG FRB 23-07-13.pdf
07/07/2023
10-02 FICE - Overview of IASB discussions and feedback received - EFRAG FRB 23-07-13.pdf
07/07/2023
10-03 FICE IASB Staff paper on Tentative decisions - EFRAG FRB 23-07-13 - Background only.pdf
07/07/2023
11-01 BCUCC - Cover note - EFRAG FRB 2023-07-13.pdf
Cover Note
06/07/2023
11-02 – IASB AP6 - BCUCCs - Project direction (joint CMAC-GPF June meeting).pdf
06/07/2023
11-03 – IASB AP23A - BCUCCs - Project direction (IASB meeting April 2023).pdf
07/07/2023
12-01_EFRAG FRB Technical Workplan 13 July 2023.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