EFRAG FRB Webcast Meeting 17 July 2024
17/07/2024 - 17/07/2024
11:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board
Running order
09:45
11:00
6. Business Combinations - Disclosures, Goodwill and Impairment
11:00
12:00
7. Cash Flow Reporting
12:00
12:30
Break
12:30
13:00
8. Provisions – Targeted Improvements
13:00
13:30
9. Updating the Subsidiaries without Public Accountability: Disclosures Standard
13:30
14:00
10. Tentative session: IFRS 19 Subsidiaries without Public Accountability: Disclosures - Cancelled -
14:00
14:00
End of the meeting
Presenters
Isabel Batista
Documents
Presenters
Carsten Zielke, Rasmus Sommer
Documents
Presenters
Rasmus Sommer
Presenters
Aleksandra Sivash
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
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
Provisions - Targeted Improvements to IAS 37
Responsibles
Rasmus Sommer
Phase
Monitoring
Topics
Non-financial liabilities, provisions, contingent liabilities and contingent assets
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Exposure draft consultation
Topics
Concepts and general guidance
SME accounting