EFRAG FRB Webcast Meeting 25 June 2024

07-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FRB 24-06-25.pdf
07-02 - Amendments to Classification and Measurement of Financial Instruments DEA - Letter to the EC - EFRAG FRB 24-06-25.pdf
07-03 - Amendments to Classification and Measurement of Financial Instruments - DEA - Invitation to comment - EFRAG FRB 24-06-25.pdf
08-01 EFRAG - FR DPP - Powerpoint - EFRAG FR TEG 24-06-25.pdf
08-02 Draft FR Due Process Procedures - EFRAG FRB 24-06-25.pdf
09-01 EFRAG FRB Technical Workplan 25 June 2024.pdf

EFRAG FR TEG Webcast Meeting 17 June 2024

01-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 24-06-17.pdf
01-02 - Amendments to Classification and Measurement of Financial Instruments DEA - Letter to the EC - EFRAG FR TEG 24-06-17.pdf

EFRAG FRB Webcast Meeting 22 March 2024

06-01 FICE - Summary of survey results - EFRAG FRB 24-03-22.pdf
07-01 - IFRS 9 Amendments classification and measurement - Cover note - EFRAG FRB 24-03-22.pdf
08-01 - Project on Regulatory assets and regulatory liabilities- Cover note - EFRAG FRB - 24-03-22.pdf
08-02 Survey results - Direct (no direct) relationship concept - EFRAG FRB 24-03-22.pdf

EFRAG FR TEG Webcast Meeting 14 March 2024

03-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 24-03-14.pdf
03-02 IFRS 9 Amendments to CM - Feedback on disclosures - contractual cash flows and reduced disclosures SwPA- EFRAG FR TEG 24-03-14.pdf
04-01 - PIR IFRS 9 Impairment - Cover note - EFRAG FR TEG 24-03-14.pdf
04-02 - PIR IFRS 9 Impairment - General approach to ECL recognition - feedback analysis - EFRAG FR TEG 24-03-14.pdf
04-03 - PIR IFRS 9 Impairment - SICR - feedback analysis - EFRAG FR TEG 24-03-14.pdf

EFRAG FR TEG - CFSS Webcast Meeting 13 March 2024

04-01 SWPA - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
04-02 SWPA - IASB Presentation - Subsidiaries without public accountability_ASAF_March_2024 - EFRAG FR TEG-CFSS 24-03-13.docx.pdf
05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 13 March 2024.pdf
05-02 IASB AP3_Rate-regulated activities_ASAF_March_2024 - EFRAG FR TEG-CFSS 24-03-13.pdf
05-03 Survey results - Direct (indirect) relationship concept (for background purposes) - EFRAG FR TEG-CFSS 24-03-13.pdf
06-01 - PIR IFRS 9 Impairment - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
06-02 IASB AP4-ifrs-9-pir-impairment-asaf-march-2024-EFRAG FR TEG-CFSS 24-03-13.pdf
07-01 - IFRS 9 Amendments classification and measurement - Cover note - EFRAG FR TEG-CFSS 24-03-13.pdf
07-02 – IASB AP5 Amendments to the Classification and Measurement of Financial Assets Finalising the amendments ASAF March 2024.pdf
08-01 PIR IFRS 15 - Issues paper - EFRAG FR TEG-CFSS 2024-03-13.pdf
08-02 - AP6 IFRS 15 PIR_ASAF March 2024 (background purposes) - EFRAG FR TEG-CFSS 2024-03-13.pdf
10-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-03-13.pdf
11-01- Development of key messages for EFRAG DCL - BCDGI - EFRAG FR TEG-CFSS - 24-03-13.pdf
11-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG-CFSS 24-03-13.pdf
12-01 - PIR IFRS 16 - Issues paper - EFRAG FR TEG-CFSS 24-03-13.pdf
13-01 AP1 - ASAF planning and feedback from previous meetings - ASAF - March 2024.pdf
13-01 AP1- ASAF planning and feedback from previous meetings-ASAF-March 2024.pdf

EFRAG FR TEG Physical Meeting 14 February 2024

04-01- Cover note - BCDGI - EFRAG FR TEG - 24-02-14.pdf
04-02 - Key messages EFRAG DCL - BCDGI - EFRAG FR TEG 24-02-14.pdf
04-03 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG 24-02-14.pdf
04-04 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FR TEG 24-02-14.pdf
05-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 24-02-14.pdf
05-02 IFRS 9 Amendments to CM - Feedback on CCF - EFRAG FR TEG 24-02-14.pdf
05-03 IFRS 9 Amendments to CM - Feedback on financial assets with non-recourse features and contractually linked instruments - EFRAG FR TEG 24-02-14.pdf
06-01 -PPA Cover Note - EFRAG FR TEG meeting 2024-02-14.pdf
06-02 -PPA Issues Paper - EFRAG FR TEG meeting 2024-02-14.pdf
06-03 -PPA Illustrative Example Alternative Model - EFRAG FR TEG meeting 2024-02-14.pdf
07-01 - PIR IFRS 16 - Cover note - EFRAG FR TEG 24-02-14.pdf
07-02 - PIR IFRS 16 - EFRAG On line survey to users on the effects of IFRS 16 - EFRAG FR TEG 24-02-14.pdf

EFRAG FR TEG Meeting 5 December 2023

02-01 - AIP_Cover note_EFRAG FR TEG 2023-12-05.pdf
02-02 – Proposed Final Comment Letter_clean version.pdf
02-03 – Proposed Final Comment Letter compared with EFRAG Draft Comment Letter.pdf
03-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 23-12-05.pdf
03-02 IFRS 9 Amendments to CM - Feedback on CCF - EFRAG FR TEG 23-12-05.pdf
03-03 IFRS 9 Amendments to CM - Derecognition of financial liabilities - EFRAG FR TEG 23-12-05.pdf
03-04 IFRS 9 Amendments to CM - Equity instruments and OCI - EFRAG FR TEG 23-12-05.pdf

EFRAG FR TEG Meeting 19 October 2023

04-01 IFRS 9 Amendments to CM - Feedback received - EFRAG FR TEG 23-10-19.pdf
05-01- Cover note - BCDGI - EFRAG FR TEG - 23-10-19.pdf
05-02- Issues paper- BCDGI - EFRAG TEG - EFRAG FR TEG - 23-10-19.pdf
05-03- Issues paper- BCDGI - EFRAG TEG - EFRAG FR TEG - 23-10-19.pdf
05-04 - Background paper - BCDGI - EFRAG FR TEG - 23-10-19 - IASB AP18B July 2023.pdf
06-01 SWPA - Cover note - EFRAG FR TEG 23-10-19.pdf
06-02 - SWPA - Project update - Issues paper- EFRAG FR TEG 23-10-19.pdf
07-01 - Cover Note on EFRAG proactive project - EFRAG FR TEG 23-10-19.pdf
07-02 - EFRAG proactive project – Scope and preliminary feedback received.pdf

EFRAG FRB Meeting 18 July 2023

00-00 EFRAG FRB Agenda 18 July 2023.pdf

EFRAG FR TEG Meeting 12 July 2023

00-00 EFRAG FR TEG Agenda 12 July 2023.pdf
01-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 23-07-12.pdf
01-02 - IFRS 9 Amendments to CM - Comment letter analysis DCL - EFRAG FR TEG 23-07-12.pdf
01-03 IFRS 9 Amendments to CM - Proposed FCL (clean version) - EFRGA FR TEG 23-07-12.pdf
01-04 IFRS 9 Amendments to CM - Proposed FCL (marked-up version) - EFRAG FR TEG 23-07-12.pdf

EFRAG FR TEG and EFRAG User Panel Joint Meeting 10 May 2023

00-00 EFRAG FR TEG - UP agenda 10 May 2023.pdf
04-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-05-10.pdf
04-02 - Business Combinations - Disclosures and Impairment - EFRAG FR TEG and EFRAG User Panel - 23-05-10 (1).pdf
04-03 - Business Combinations - Disclosures and Impairment - inbrief-businesscombs-jan2023.pdf
05-01 PFS - Cover note - EFRAG FR TEG-UP 23-05-10.pdf
05-02 PFS - Update on the IASB discussions - EFRAG FR TEG-UP 23-05-10 def.pdf
06-01 Issues paper on the use and issues with the cash flow statement.pdf
07-01 Cover note - IFRS 9 Amendments to CM - EFRAG FR TEG-UP 23-05-10.pdf
07-02 EFRAG’s draft comment letter – EFRAG FR TEG-UP 23-05-10.pdf
08-01 - IFRS IC submission Power Purchase Agreements - Issues paper_EFRAG FR TEG-UP 2023-05-10.pdf

EFRAG FRB Meeting 03 May 2023

05-01 Cover note - IFRS 9 Amendments to CM - EFRAG FRB 23-05-03.pdf
05-02 EFRAG’s draft comment letter – EFRAG FRB 23-05-03.pdf
06-01 - Prioritisation of application challenges Issues paper PIR IFRS 15 - FRB 2023-05-03.pdf
07-01 PIR IFRS 9 Impairment - EFRAG FRB 23-05-03.pdf
08-01- Cover note - Regulatory assets and regulatory liabilities- EFRAG FR Board - 23-05-03.pdf
08-02- Issues paper - Direct (no direct) relationship concept between the RCB and PPE- EFRAG FR Board - 23-05-03.pdf
09-01 EFRAG FRB Technical Workplan - 0305 2023.pdf