Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project Active Monitoring Vincent Papa Sapna Heeralall Menu: Project phase Description Documents Meeting documents Meetings Projects news EFRAG FR TEG Webcast Meeting 12 April 2024 05-01 - PIR IFRS 9 Impairment - Measuring ECL - feedback analysis - EFRAG FR TEG 24-04-12.pdf 06-01 - PPA Issues Paper Cover note - FR TEG 12 April 2024.pdf 06-02 - PPA Issues Paper Own-Use Exception - FR TEG 12 April 2024.pdf 06-03 - PPA Issues Paper Hedge Accounting - FR TEG 12 April 2024.pdf 06-04 - PPA Issues Paper Disclosures and Transition - FR TEG 12 April 2024.pdf 07- 01- Cover note - BCDGI - EFRAG proposed DCL - FR TEG 12 April 2024.pdf 07-02 - BCDGI - EFRAG Proposed DCL - EFRAG FR TEG 24-04-12.pdf 08-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-04-12.pdf 09-01 - COUFS - Issues paper - EFRAG FR TEG 24-04-12.pdf 09-02 - Background paper - AP14B IASB March 2024 - EFRAG FR TEG 24-04-12.pdf 09-03 - Background paper - AP14 IASB March 2024 - EFRAG FR TEG 24-04-12.pdf 09-04 - Background paper - AP14A IASB March 2024 - EFRAG FR TEG 24-04-12.pdf EFRAG FR TEG & EFRAG CFSS Joint Meeting 29 November 2023 04-02_AP2_Primary Financial Statements_ASAF December 2023.pdf 05-01 - COUFS_EFRAG FR TEG-CFSS 2023-11-29.pdf 05-02 - AP3_Climate-related and Other Uncertainties in the FS_ASAF December 2023 final.pdf 06-01 - Cover note - IFRS IC Update - EFRAG FR TEG-CFSS 23-11-29.pdf 06-02 Update on IFRS IC activities - EFRAG FR TEG-CFSS 23-11-29.pdf 06-03 IASB Staff's IFRS IC paper on Power Purchase Agreements - EFRAG FR TEG-CFSS 23-11-29 - for background.pdf 06-04 - PPAs - EFRAG Secretariat document - alternative own use model - EFRAG FR TEG-CFSS 23-11-29.pdf 07-01 Issues paper on CFSS input on uses and issues with the statement of cash flows.pdf 08-01 IASB Agenda planning and feedback - EFRAG FR TEG-CFSS 23-11-29.pdf EFRAG FR TEG and EFRAG SR TEG Joint Meeting 18 October 2023 02-01_CRFS_Cover note_Joint FR and SR TEG meeting 2023-10-18.pdf 02-02_CRFS_EFRAG Briefing Summary_EFRAG Joint FR and SR TEG 2023-10-18.pdf 03-01 EFRAG ESRS Q and A platform.pdf 03-02 Access Point EFRAG joint FR and SR TEG 231018.pdf 04-01 Financial effects in sector standards Joint TEG 231018.pdf 05-01- Issues Paper- Identifying and developing examples on different aspects of connectivity-EFRAG FR TEG and SR TEG-18 October 2023.pdf 05-02-EFRAG FR TEG and SR TEG- Proposed deliverables-18 October 2023 (1).pdf 06-01 Fin mat Joint TEG 231018.pdf 06-02 Materiality Assessment Implementation guidance JOINT FR SR TEG 231018.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
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project Active Monitoring Vincent Papa Sapna Heeralall
