Business Combinations under Common Control Completed Concluded Ioana Kiss Menu: Project phase Description Documents Meeting documents Meetings Projects news EFRAG FRB Meeting 13 July 2023 08-01 - Cover note SFA - EFRAG FRB 2023-07-13.pdf 08-02 - Draft endorsement advice letter to the EC - EFRAG FRB 2023-07-13.pdf 08-03 - Invitation to comment SFA - EFRAG FRB 2023-07-13.pdf 08-04 - EC letter requesting advice on the endorsement of the Amendments - EFRAG FRB 2023-07-13.pdf 09-01- Cover note - Regulatory assets and regulatory liabilities- EFRAG FR Board - 23-07-13 - Copy.pdf 09-02 RRA - Project Update - EFRAG FRB 23-07-13.pdf 09-03- Background paper - Direct (no direct) relationship concept between the RCB and PPE- EFRAG FR Board - 23-07-13.pdf 10-01 FICE - Cover note - EFRAG FRB 23-07-13.pdf 10-02 FICE - Overview of IASB discussions and feedback received - EFRAG FRB 23-07-13.pdf 10-03 FICE IASB Staff paper on Tentative decisions - EFRAG FRB 23-07-13 - Background only.pdf 11-01 BCUCC - Cover note - EFRAG FRB 2023-07-13.pdf 11-02 – IASB AP6 - BCUCCs - Project direction (joint CMAC-GPF June meeting).pdf 11-03 – IASB AP23A - BCUCCs - Project direction (IASB meeting April 2023).pdf 12-01_EFRAG FRB Technical Workplan 13 July 2023.pdf EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023 00-00 EFRAG CFSS and FR TEG meeting July 2023 - Agenda.pdf 06-02 PFS - IASB Agenda Paper - AP4 Primary Financial Statements - EFRAG TEG-CFSS 23-07-04.pdf 07-01 BCUCC - Cover note - EFRAG FR TEG-CFSS 23-07-04.pdf 07-02 BCUCC - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf 07-03 - AP5-bcucc-cover-paper (ASAF paper).pdf 07-04 - AP5a-bcucc-project-direction (ASAF paper).pdf 07-05 - AP5b-bcucc-project-direction-bvm (ASAF paper).pdf 08.01 - Provisions - Targeted Improvements - Definition of liability - CFSS230704.pdf 08.02 Provisions - Present obligation recognition criterion - ASAF background paper AP6 - CFSS230704.pdf 08.03 Provisions - Present obligation recognition criterion - ASAF background paper AP6A - CFSS230704.pdf 08.04 Provisions - Present obligation - drafting suggestions standard - ASAF background paper AP6A-Appendix A - CFSS230704.pdf 08.05 Provisions - Present obligation - drafting suggestions examples - ASAF background paper AP6A-Appendix B - CFSS230704.pdf 09-01 - BCDGI - Cover note - EFRAG TEG-CFSS 23-07-04.pdf 09-02 - IASB Agenda Paper - AP3 BCDGI ASAF July 2023.pdf - CFSS230704.pdf 10.01 Climate-related Risks in FSs - Cover note - CFSS 230704.pdf 10.02 Climate Related Risks in FSs - ASAF background paper AP7 - CFSS230704.pdf 11-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-07-04.pdf 11-02 ASAF Agenda Paper AP8 Equity Method July 2023 - TEG-CFSS 23-07-04.pdf 12-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS_23-07-04.pdf 13-01 - SFA - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf 14-01 - Cover note - RFI Agenda consultation - CFSS230704.pdf 14-02 - ISSB Agenda consultation - EFRAG DCL - presentation - CFSS230704.pdf 14-03 - ISSB Agenda consultation - EFRAG DCL - 230602 - final - CFSS230704.pdf 14-04 - ISSB RFI Agenda consultation - CFSS230704.pdf 14-05 - ISSB RFI Agenda consultation - survey - CFSS230704.pdf 15-01 - Cover note - internationalisation of SASB standards - CFSS230704.pdf 15-02 - ISSB- Internationalisation SASB Standards - CFSS230704.pdf 15-03 - EFRAG DCL on ISSB ED internationalisation SASB - CFSS230704.pdf 15-04 - ISSB Internationalisation of SASB standards -CFSS230704.pdf 15-05 - ISSB Internationalisation of SASB standards - Survey - CFSS230704.pdf 16-01 IASB Agenda planning and feedback_ASAF July 2023 - EFRAG FR TEG-CFSS 23-07-04.pdf EFRAG FR TEG Meeting 18 - 19 January 2023 05-01-Cover note and summary of feedback - FEA on Amendments to IFRS 16 - FR TEG 23-01-18.pdf 05-02 - Letter to the EC Providing Advice - Lease liability in a Sale and Leaseback - FR TEG 23-01-18.pdf 06-01 - Cover note on SFAs - EFRAG FR TEG 23-01-18.pdf 06-02 - Issues paper on SFAs - EFRAG FR TEG 23-01-18.pdf 07-01 Cover note - Better information on intangibles - EFRAG FR TEG 23-01-18.pdf 07-02 Feedback Statement on DP Better Information on Intangibles which is the best way to go.pdf 08-01 - Goodwill and Impairment - Cover note - Project Update - EFRAG FR TEG 23-01-18.pdf 08-02 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - EFRAG FR TEG 23-01-18.pdf 08-03 - Goodwill and Impairment - Other topics - EFRAG FR TEG 23-01-18.pdf 09-01 IAS 12 Amendment - Cover note - EFRAG FR TEG 23-01-19.pdf 09-02 - IAS 12 Amendment - Issues paper - EFRAG FR TEG 23-01-19.pdf 10-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 23-01-18 docx.pdf 10-02 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 23-01-18.pdf 10-04 - IASB paper ap9d-use-of-the-direct-relationship-concept-overview.pdf EFRAG FR TEG 23-01-18.pdf 11-01 - Cover note - BCUCC - EFRAG FR TEG 23-01-19.pdf 11-02 - Issues paper on BCUCC - EFRAG FR TEG 23-01-19.pdf
