EFRAG FR TEG & EFRAG FRB Joint Webcast Meeting 29 July 2024

02-01 - Cover note - Comment Letter Contracts for Renewable Electricity.pdf
02-02 - Comment Letter Analysis - Contracts for Renewable Electricity.pdf
02-03 - Draft FINAL Comment Letter Power Purchase Agreements.pdf
02-04 - Summary of changes between EFRAG’s DCL and FCL .pdf

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 SRB & EFRAG FRB joint meeting 26 June 2024

00-00 EFRAG FRB and EFRAG SRB joint meeting agenda 26 June 2024.pdf
04-01 PPA Connectivity in Practice EFRAG Joint RB 240626.pdf
05-01 OG Anticipated financial effects EFRAG Joint RB 240626.pdf

EFRAG FRB Webcast Meeting 11 June 2024

01-01 - Cover Note - ED Contracts for Renewable Electricity - EFRAG FRB 11-06-2024.pdf
01-02 - Draft Comment letter Power Purchase Agreements - EFRAG FRB 11-06-2024.pdf
01-03 - IASB-ED-2024-PPA.pdf

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 FRB Webcast Meeting 30 April 2024

06-01 - IFRS 9 Own-use alternative model Cover note - FRB 30 April 2024.pdf
06-02 - IFRS 9 Own-Use alternative model - FRB 30 April 2024.pdf
06-03 - IFRS 9 Own-Use alternative model illustrative example - FRB 30 April 2024.pdf
06-04 - IFRS 9 Own-Use alternative model FR TEG comments - FRB 30 April 2024.pdf
06-05 - Comparison of Alternative model with the IASB’s tentative ED proposals - FRB 30 April 2024.pdf
06-06 - IFRS 9 Cash flow hedge - hedged item alternative model - FRB 30 April 2024.pdf
07-01 EFRAG FRB Technical Workplan 30 April 2024.pdf
0X - 01 Cover Note - EFRAG proposed DCL - EFRAG FRB 24-04-30.pdf
0X-02 - BCDGI - EFRAG Proposed DCL - EFRAG FRB webcast meeting 30 April 2024 Mark up version.pdf
0X-02 BCDGI - EFRAG Proposed DCL - EFRAG FRB webcast meeting 30 April 2024 clean version.pdf

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 Webcast meeting 6 March 2024

01-01 -PPA Illustrative Example Alternative Model - EFRAG FR TEG meeting 2024-02-14 - session 6 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 - CFSS Webcast meeting 26 January 2024

01-01 - PPA Cover note - EFRAG FR TEG-CFSS meeting 2024-01-26.pdf
01-02 PPA Issues paper EFRAG FR TEG-CFSS 2024-01-26.pdf
01-03 ap1-power-purchase-agreements- ASAF paper January-2024 (for background purposes).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 & 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 and EFRAG User Panel Joint Meeting 10 May 2023

00-00 EFRAG FR TEG - UP agenda 10 May 2023.pdf
04-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-05-10.pdf
04-02 - Business Combinations - Disclosures and Impairment - EFRAG FR TEG and EFRAG User Panel - 23-05-10 (1).pdf
04-03 - Business Combinations - Disclosures and Impairment - inbrief-businesscombs-jan2023.pdf
05-01 PFS - Cover note - EFRAG FR TEG-UP 23-05-10.pdf
05-02 PFS - Update on the IASB discussions - EFRAG FR TEG-UP 23-05-10 def.pdf
06-01 Issues paper on the use and issues with the cash flow statement.pdf
07-01 Cover note - IFRS 9 Amendments to CM - EFRAG FR TEG-UP 23-05-10.pdf
07-02 EFRAG’s draft comment letter – EFRAG FR TEG-UP 23-05-10.pdf
08-01 - IFRS IC submission Power Purchase Agreements - Issues paper_EFRAG FR TEG-UP 2023-05-10.pdf