EFRAG FR TEG Webcast Meeting 4 June 2024

01-01 - Draft Comment letter Power Purchase Agreements.pdf
01-02 IASB ED Contracts for Renewable Electricity (Amendments to IFRS 9 and IFRS 7) - EFRAG FR TEG 04-06-2024.pdf
02-01 - Equity Method - Cover Note - EFRAG TEG - 2024-06-04.pdf
02-02 - Equity Method - Issues Paper - EFRAG TEG - 2024-06-04.pdf

EFRAG FR TEG & EFRAG User Panel Joint Physical Meeting 14 May 2024

04-01 - BCDGI - Cover Note - EFRAG Draft Comment Letter - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
04-02 - BCDGI - EFRAG Draft Comment Letter Presentation - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
05-01 Equity Method - Cover Note - 14-05-2024.pdf
05-02 Equity Method - Issues Paper - 14-05-2024.pdf
06-01 EFRAG FR TEG and UP - IFRS 18 Presentation - 14-05-2024.pdf
07-01 - PIR of IFRS 16_TEG-UP 14 May 2024.pdf
07-02 - Summary of responses - EFRAG Preparer's Survey on IFRS 16 Leases - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
07-03 - Summary of responses - EFRAG User's Survey on IFRS 16 Leases - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf

EFRAG FR TEG & EFRAG CFSS Meeting 14 September 2023

04-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG-CFSS 23-09-14.pdf
04-02 - Rate-regulated Activities - ASAF paper - AP2_ - EFRAG FR TEG-CFSS - 23-09-14.pdf
05-01 - Issues paper - Power Purchase agreements -EFRAG FR TEG-CFSS 23-09-14.pdf
05-02 - ASAF paper AP3 Power Purchase Agreements - EFRAG FR TEG-CFSS 23-09-14.pdf
05-03 IASB request for input - Application of own use exemption - response from EFRAG - EFRAG FR TEG-CFSS 23-09-14.pdf
06-01 Equity Method - Cover Note - EFRAG CFSS and FR TEG 23-09-14.pdf
06-02 Equity Method - ASAF paper AP4 Cover - 23 09 14.pdf
06-03 Equity Method - subsidiaries - ASAF Paper AP4A - EFRAG TEG CFSS 23-09-14.pdf
06-04 Equity Method - JVs - ASAF Paper AP4B - EFRAG TEG CFSS 23-09-14.pdf
07-01 EFRAG FR TEG-CFSS - IAS 12 Pillar Two model rules - 2023-09-14.pdf
07-02 IAS 12 Pillar Two model rules - EFRAG FR TEG-CFSS - 2023-09-14.pdf
07-03 IAS 12 Pillar Two model rules - ASAF paper AP6A - EFRAG FR TEG-CFSS 2023-09-14.pdf
08-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS 23-09-14.pdf
09-01 - Cover note PFS - EFRAG FR TEG-CFSS 23-09-14.pdf
09-02_AP5_Primary Financial Statements_ASAF Sept 2023 final_EFRAG FR TEG-CFSS 23-09-14.pdf
10-01 ASAF Agenda planning and feedback - EFRAG FR TEG-CFSS 23-09-14.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 6 June 2023

00-00 EFRAG FR TEG agenda 6 June 2023.pdf
05-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-06-06.pdf
05-02 Business Combinations - Disclosure Goodwill and Impairment - Reduce costs and complexity- Issues paper - EFRAG FR TEG 23-06-06.pdf
05-03 - BCDGI - Improvements to the goodwill impairment test - EFRAG FR TEG 23-06-06.pdf
06-01 Issue paper on the scope of EFRAG proactive project on the statement of cash flows.pdf
07-01 FICE - Cover note - EFRAG FR TEG 23-06-06.pdf
07-02 - Issues paper - Scope of IFRS 7 and additional disclosures - EFRAG FR TEG 23-06-26.pdf
07-03 - Issues paper - Transition - EFRAG FR TEG 23-06-06.pdf
07-04 FICE - Subsidiaries without Public Accountability - EFRAG FR TEG 23-06-06.pdf
07-05 FICE - Due process and permission to begin the balloting process – EFRAG FR TEG 23-06-06 - Background only.pdf
07-06 – Overview of IASB discussions – EFRAG FR TEG 23-06-06 - Background only.pdf
07-07 FICE IASB Tentative decisions – ap5a project update - EFRAG FR TEG 23-06-06 - Background only.pdf
08-01 Equity Method - Issues paper - EFRAG FR TEG 23-06-06.pdf
09-01 - Provisions - Targeted Improvements - Definition of liability - TEG 230606.pdf
09-02 Provisions - Targeted Improvements - IASB Staff Paper AP22 Apx A for 2023 April - FR TEG 230606.pdf
09-03 Provisions - Targeted Improvements - IASB Staff Paper AP22 Apx B for 2023 April - FR TEG 230606.pdf

EFRAG FR TEG-CFSS Meeting 15 March 2023

06-01 SWPA - Cover Note - EFRAG TEG-CFSS 23-03-15.pdf
06-02 SWPA - Update on latest tentative decisions - EFRAG TEG-CFSS 23-03-15.pdf
06-03 SWPA - Expected costs and benefits - EFRAG TEG-CFSS 23-03-15.pdf
06-04 SWPA - IASB Agenda Paper - AP4 Effect Analysis - EFRAG TEG-CFSS 23-03-15.pdf
07-01 PFS - Cover Note - EFRAG TEG-CFSS 23-03-15.pdf
07-02 PFS - Update on the IASB discussions - EFRAG TEG-CFSS 23-03-15.pdf
07-03 PFS - Expected costs and benefits and effective date - EFRAG TEG-CFSS 23-03-15.pdf
07-04 PFS - IASB Agenda Paper - AP6 Effects analysis transition period and effective date - EFRAG TEG-CFSS 23-03-15.pdf
08-01 - Cover note - RRA - EFRAG FR TEG-CFSS 23-03-15.pdf
08-02 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 15 March 2023.pdf
08-03 RRA - ASAF paper on scope and total allowed compensation - EFRAG FR TEG-CFSS 23-03-15.pdf
08-04 RRA - The direct (no direct) relationship concept - EFRAG Secretariat paper - for background - EFRAG FR TEG-CFSS meeting 15 March 2023.pdf
09-01 - BCDGI - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
09-02 - IASB Agenda Paper AP7-BCDGI-Possible changes to the impairment test - EFRAG FR TEG-CFSS 23-03-15.pdf
10-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
10-02 Equity method - ASAF paper AP2 Project update EFRAG FR TEG-CFSS 23-03-15.pdf
11-01 Cover note - variable consideration EFRAG FR TEG CFSS 23-03-15.pdf
11-02 Presentation of EFRAG DP on variable consideration and initial input.pdf
12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 23-03-15.pdf
13-01 Agenda planning and feedback-EFRAG FR TEG-CFSS 23-03-15.pdf