EFRAG TEG-CFSS meeting July 2020

01/07/2020 - 01/07/2020
11:00 - 19:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:20
09:55
06. Costs considered in assessing whether a contract is onerous
09:55
10:35
07. Goodwill and Impairment
10:35
11:05
08. Business Combination under Common Control
11:05
11:15
Break
11:15
12:00
09. Exposure Draft General Presentation and Disclosures
12:00
12:45
10. Rate-regulated activities
12:45
13:00
11. Extractive Activities
13:00
13:15
12. Agenda topics for next CFSS meeting
Presenters
Archive - Almudena Alcala, Archive - Robert Stojek
Documents
Presenters
Goodwill team
Documents
Presenters
Ioana Kiss, Rasmus Sommer
Documents
Presenters
PFS Team
Documents
Presenters
Archive - Joachim Jacobs, Ioana Kiss, Isabel Batista
Documents
Presenters
Archive - Joachim Jacobs
Documents
Presenters
Chiara Del Prete

Meeting news

Meeting documents

24/06/2020
06-01 Onerous Contracts - Questionnaire - TEG-CFSS 20-07-01.pdf
Internal Note
24/06/2020
07-01 Issues paper on outreach activities with national standard setters on Business Combinations.pdf
Issues Paper
24/06/2020
07-02 Goodwill and Impairment Project - Presentation on EFRAG's DCL EFRAG TEG-CFSS 20-07-01 (background purposes).pdf
Other EFRAG Secretariat Paper
24/06/2020
08-01 - Issues paper on BCUCC - EFRAG TEG-CFSS 20-07-01.pdf
Issues Paper
24/06/2020
09-01 - Primary Financial Statements - Cover note - CFSS 20-07-01.pdf
24/06/2020
09-02 - Primary Financial Statements - Issues Paper - CFSS 20-07-01.pdf
25/06/2020
10-01 - Project update - IASB project on regulatory assets and regulatory liabilities- EFRAG TEG-CFSS 20-07-01.pdf
Issues Paper
25/06/2020
10-02 - BACKGROUND PAPER - Key messages EFRAG DCL- IASB project on regulatory assets and regulatory liabilities- EFRAG TEG-CFSS 2020-07-01.pdf
Issues Paper
24/06/2020
11-01 Issues paper - Extractive Activities - EFRAG TEG-CFSS 20-07-01.pdf
Issues Paper