EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

04-01 - FICE - Cover note - EFRAG FR TEG - CFSS 24-07-02.pdf
04-02 FICE - Comparison of the IASB’s feedback summary with EFRAGs comment letter - EFRAG FR TEG - CFSS 24-07-02.pdf
04-03 FICE - IASB Agenda Paper - AP2 Feedback Summary - EFRAG TEG-CFSS 24-07-02.pdf
04-04 Feedback statement on EFRAG Comment Letter - EFRAG FR TEG - CFSS 24-07-02 - for background.pdf
05-01 Issues Paper on the IASBs tentatively decided proposals on provisions.pdf
05-02 ASAF Paper AP3_Provisions_ASAF_July.pdf
05-03 ASAF Paper AP3A Provisions - Present obligation recognition criterion_ASAF_July.pdf
05-04 ASAF Paper AP3B Provisions - Threshold-triggered costs_ASAF_July.pdf
05-06 ASAF Paper AP3C Provisions - Discount rates - application guidance_ASAF_July.pdf
05-07 ASAF Paper AP3D Provisions - Discount rates - disclosure requirements_ASAF_July.pdf
05-08 ASAF Paper AP3E Provisions - Indicative drafting - IAS 37_ASAF_July.pdf
05-09 ASAF Paper AP3F Provisions - Indicative drafting - decision tree_ASAF_July.pdf
06-01 - ASAF- Power Purchase agreements -EFRAG FR TEG-CFSS 2 July 2024.pdf
06-02 AP4_PPAs_ASAF_July_EFRAG FR TEG-CFSS 2 July 2024.pdf
07 - 02 ASAF July 2024 Paper ap5-bcdgi.pdf
07-01- Outreach on Exposure Draft - BCDGI - EFRAG FR TEG-CFSS - 24-07-02.pdf
08-01- Project update PPM - EFRAG FR TEG-CFSS meeting 2 July 2024.pdf
08-02 ASAF paper AP8_PPMs_ASAF_July.pdf
08-03 ASAF paper AP8A Pollutant Pricing Mechanisms Cover paper_ASAF_July.pdf
08-04 ASAF paper AP8B Horizon scanning activities and feedback summary_ASAF_July.pdf
08-05 ASAF paper AP8C Summary of feedback NSS_ASAF_July.pdf
08-06 ASAF paper AP8D Pollutant pricing mechanisms survey and questionnaire_ASAF_July.pdf
09-01 Cover note - Intangibles - EFRAG FR TEG-CFSS 2 July 2024.pdf
09-02 ASAF meeting Intangible Assets - Project scope and approach_ASAF_July.pdf
10-01 - IFRS 18 Endorsement - FR TEG CFSS 2 July 2024.pdf
11-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-07-02.pdf
12-01- AP1 Agenda planning and feedback_ASAF July 2024.pdf

EFRAG FRB Webcast Meeting 10 April 2024

02-01 - FICE - Cover note - EFRAG FRB 24-04-10.pdf
02-02 - FICE - EFRAG Draft Final Comment Letter - clean - EFRAG FRB 24-04-10.pdf
02-03 - FICE - EFRAG Draft Final Comment Letter - marked-up - EFRAG FRB 24-04-10.pdf
02-04 FICE - Comment Letter Analysis and outreach feedback - EFRAG FRB 24-04-10 - for background.pdf
02-05 FICE - Summary of survey results - EFRAG FRB 24-04-10 - for background.pdf

EFRAG FR TEG Webcast Meeting 5 April 2024

01-01 - FICE - Cover note - EFRAG FR TEG 24-04-03.pdf
01-02 FICE - Comment Letter Analysis and outreach feedback - EFRAG FR TEG 24-04-05.pdf
01-03 FICE - EFRAG Draft Final Comment Letter - clean - EFRAG FR TEG 24-04-05.pdf
01-04 EFRAG Draft Final Comment Letter - marked-up compared to DCL - EFRAG FR TEG 24-04-05.pdf
01-05 - FICE - Summary of survey results - EFRAG FR TEG 24-04-05.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 20 March 2024

02-01 - FICE - Cover note - EFRAG FR TEG 24-03-20.pdf
02-02 - FICE - Summary of survey results - EFRAG FR TEG 24-03-20.pdf

EFRAG FR TEG Webcast Meeting 19 January 2024

01-01 FICE - Cover note - EFRAG FR TEG 24-01-19.pdf
01-02 Extensive field test on FICE ED - EFRAG FR TEG 24-01-19.pdf
01-03 Survey on FICE ED - EFRAG FR TEG 24-01-19.pdf

EFRAG FRB & EFRAG FR TEG Webcast Meeting 8 January 2024

04-01 FICE - Cover note - EFRAG FR TEG and FRB 24-01-08.pdf
04-02 FICE - EFRAG Draft Comment Letter - with track changes - EFRAG FR TEG and FRB 24-01-08.pdf
04-03 - FICE - EFRAG Draft Comment Letter - clean version - EFRAG FR TEG and FRB 24-01-08.pdf
04-04 FICE - Request to extend comment period - EFRAG FR TEG and FRB 24-01-08 - for background.pdf
04-05 FICE - Key messages for DCL - EFRAG FR TEG and FRB 24-01-08 - for background.pdf

EFRAG FRB & EFRAG FR TEG Meeting 19 December 2023

07-01 FICE - Cover note - EFRAG FRB and FR TEG 23-12-19.pdf
07-02 FICE - EFRAG Draft Comment Letter - EFRAG FRB and FR TEG 23-12-19.pdf
07-03 FICE - Key messages for DCL - EFRAG FR TEG and FRB 23-12-19 - for background.pdf
08-01 - PPA Cover note - EFRAG FRB and FR TEG 2023-12-19.pdf
08-02 PPA Issues paper - EFRAG FRB and FR TEG 2023-12-19.pdf
08-03 PPA - own use exemption - alt mod EFRAG FRB and FR TEG 2023-12-19.pdf
09-01 - BCDGI - Cover note - EFRAG FRB - TEG 23-12-19.pdf
09-02 BCDGI - Project Update - Improvements to the impairment test - EFRAG FRB - EFRAG FR TEG 23-12-19.pdf
10-01 - Cover note - EFRAG proactive project on the Statement of Cash Flows - EFRAG FRB and FR TEG joint meeting - 23-12-19.pdf
10-02 - Draft contractor’s report – Objectives and uses of the statement of cash flows - EFRAG FRB and FR TEG meeting - 23-12-19.pdf
11-01 EFRAG FRB Technical Workplan 19 December 2023.pdf

EFRAG FR TEG Meeting 15 September 2023

04-01 Exchangeability DEA - Cover Note - FR TEG 230915.pdf
04-02 Exchangeability DEA - Draft Letter to EC - FR TEG 230915.pdf
04-03 Exchangeability DEA - Invitation to comment - FR TEG 230915.pdf
05-01 FICE - Cover note - EFRAG FR TEG 23-09-15.pdf
05-02 FICE - Issues Paper on key messages for DCL - EFRAG FR TEG 23-09-15.pdf
05-03 FICE - Overview of IASB discussions and feedback received - EFRAG FR TEG 23-09-15.pdf
05-04 IASB Tentative decisions up to February 2023 - for background - EFRAG FR TEG 23-09-15.pdf
06-01 PFS - Cover note - EFRAG FR TEG 23-09-15.pdf
06-02 PFS - Issues paper_Update on the latest IASB decisions (May)- EFRAG FR TEG 2023-09-15.pdf
06-03 PFS - Issues paper_Update on the latest IASB decisions (June and July) - EFRAG FR TEG 2023-09-15.pdf
06-04 PFS - EFRAG Research analysis - EFRAG FR TEG 23-09-15.pdf

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 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 Meeting 16 March 2023

03-01-Cover note and summary of feedback - FEA on Amendments to IAS 1 - FR TEG 23-03-16.pdf
03-02 FEA -Letter to the EC Providing Advice - Amendments to IAS 1_track changes.pdf
04-01 - Cover note -Business Combinations - Disclosures Goodwill and Impairment project - EFRAG TEG 16 March 2023.pdf
04-02 - Issues paper - Management approach - Business Combinations - Disclosures goodwill and impairment project - EFRAG TEG 16 March 2023.pdf
04-03 - Other aspects of the management approach - Issues paper - EFRAG TEG 16 March 2023.pdf
05-01 - Cover note - DRM - Update on IASB tentative decisions - EFRAG FR TEG 23-03-16.pdf
05-02 - Issue paper - DRM - Equity and notional alignment - EFRAG FR TEG 23-03-16.pdf
05-03 - Issue paper - DRM - Eligible items - EFRAG FR TEG 23-03-16.pdf
05-04 - Issue paper - DRM - Unexpected changes - EFRAG FR TEG 23-03-16.pdf
06-01-Issues paper - PIR IFRS 15 categorisation of application challenges .pdf
06-02 - Survey on PIR IFRS 15 - EFRAG FR TEG 2023-03-16.pdf
07-01 FICE - Cover note - EFRAG TEG 23-03-16.pdf
07-02 FICE - Presentation of equity and financial liabilities - EFRAG TEG 23-03-16.pdf
07-03 FICE - Sweep issues - EFRAG TEG 23-03-16.pdf
08-01 - IFRS 9 PIR ECL - List of issues - Cover Note - FR TEG 23-03-16.pdf
08-02 - IFRS 9 PIR ECL - List of issues - Issues paper - FR TEG 23-03-16.pdf

EFRAG FRB meeting 06 July 2022

04-01 SWPA - Cover note - EFRAG FR Board 22-07-06.pdf
04-02 SWPA - Update and Interaction with IAS Regulation - EFRAG FR Board 22-07-06.pdf
05-01 Targeted Standard-Level Review of Disclosures - Summary of IASB feedback and Next Steps - FR Board 22-07-06.pdf
06-01 FICE - Cover note - EFRAG Board 22-07-06.pdf
06-02 FICE - Overview on FICE project - EFRAG Board 22-07-06.pdf
07-01 - Goodwill and Impairment - Project Update - EFRAG FRB 22-07-06.pdf
08-01 EFRAG Technical work plan - FR Board 22-07-06.pdf

EFRAG FR TEG meeting May 2022

05-01 - Goodwill and Impairment - Cover note - EFRAG TEG 22-05-18.pdf
05-02 - Goodwill and Impairment additional outreach feedback - Issues paper - TEG 22-05-18.pdf
05-03- Goodwill and Impairment - Way forward on disclosures -Issues paper - EFRAG TEG 22-05-18.pdf
06-01 Equity Method - Cover Note - FR TEG 22-05-18.pdf
06-02 Equity Method - Issues Paper - FR TEG 22-05-18.pdf
07-01- Connectivity between financial and sustainability reporting - EFRAG TEG 19-05-2022.pdf
07-02 Approach to financial materiality_August 2021 - EFRAG TEG 19-05-2022.pdf
08-01 - PIR IFRS 9 ESG - Cover note - TEG 22-05-18.pdf
08-02- Financial instruments with ESG features - way forward - TEG 22-05-18.pdf
08-03 - Financial instruments with ESG features - possible alternative approach - for background only - TEG 22-05-18.pdf
08-04- Financial instruments with ESG features - proposals for clarification - TEG 22-05-18.pdf
09-01 FICE - Cover note - EFRAG TEG 22-05-19.pdf
09-02 FICE - Update - Contingencies - Effects of Law - EFRAG TEG 22-05-19.pdf
09-03 FICE - Update - Reclassifications - EFRAG TEG 22-05-19.pdf
10-01 Cover note - Variable consideration - FR TEG 22-05-19.pdf
10-02 Discussion Paper on variable consideration.pdf
11-01 - Agenda consultation - Cover note - EFRAG FR TEG May 2022.pdf
11-02 - Agenda Consultation - Update on the IASB decisions after its Third Agenda Consultation - EFRAG TEG May 2022.pdf
11-03 - Agenda Consultation - Recommendations of new project for the EFRAG proactive research agenda - EFRAG TEG May 2022.pdf

EFRAG TEG meeting November 2021

03-01 SWPA - Cover note - TEG 21-11-24.pdf
03-02 EFRAG Secretariat Briefing - Who can apply it - subsidiaries without public accountability - EFRAG TEG 21-11-24 - Updated.pdf
04-01 Issues Paper - Final Comment Letter - ED Management Commentary - EFRAG TEG 21-11-25.pdf
04-02 Mark up EFRAG Final Comment Letter - ED Management Commentary - TEG 21-11-25.pdf
04-03 ED Management Commentary - Comment letter analysis (for background) EFRAG TEG 21-11-24.pdf
05-01 Cover note - Variable consideration - TEG 21-11-24.pdf
05-02 Issues paper on mapping of existing IFRS Standards.pdf
05-03 Updated Issues paper on risk sharing arrangements.pdf
05-04 Issues paper on step acquisitions.pdf
05-05 Issues paper on revised structure of Discussion Paper.pdf
06-01 FICE - Cover note - EFRAG TEG 21-11-24.pdf
06-02 FICE - Update on fixed for fixed - EFRAG TEG 21-11-24.pdf
06-03 FICE - Update on Disclosures - EFRAG TEG 21-11-24.pdf
06-04 FICE - Update on contingencies and effects of law - EFRAG TEG 21-11-24.pdf
06-05 - Overview of FICE Project - IASB EFRAG - TEG 21-11-24.pdf
07-01 Supplier Finance Arrangements - Cover note - EFRAG TEG 21-11-25.pdf
07-02 Supplier Finance Arrangements - Key messages for EFRAG DCL - EFRAG TEG 21-11-25.pdf