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 - 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 Webcast Meeting 18 January 2024

05-01 - Regulatory assets and regulatory liabilities- Cover note - EFRAG FR TEG - TEG 24-01-18.pdf
05-02 Survey results - Direct (indirect) relationship concept - EFRAG FR TEG 24-01-18.pdf
05-03 - Background paper - IASB paper ap9b-the-direct-no-direct-relationship-concept-report-on-findings-from-the-survey .pdf
06-01 - PIR IFRS 16 - Cover note - EFRAG FR TEG 24-01-18.pdf
06-02 - PIR IFRS 16 - EFRAG On line survey on the effects of IFRS 16 - EFRAG FR TEG 24-01-18.pdf