Provisions - Targeted Improvements to IAS 37

Active
Monitoring
Rasmus Sommer

EFRAG FRB Webcast Meeting 17 July 2024

06-01 - Cover note - EFRAG FRB 24-07-17.pdf
06-01 - Cover note - EFRAG FRB 24-07-17.pdf
06-02 - BCDGI - EFRAG Proposed FCL - EFRAG FRB 24-07-17.pdf
06-03 - BCDGI - Background paper - Outreach summary report - EFRAG FRB 24-07-17.pdf
06-04 - BCDGI - Background paper - Comment Letter Analysis - EFRAG FRB 24-07-17.pdf
07-01 Cover note - EFRAG FRB 24-07-17.pdf
07-02 EFRAG presentation on proactive project on the statement of cash flows for EFRAG FRB 17 July 2024.pdf
07-03 Zielke RC presentation The issues of the Statement of Cash Flows.pdf
07-04 Zielke RC Draft Report Issues with the IAS 7 Statement of Cash Flows EFRAG FRB Meeting.pdf
08-01 Issues paper on feedback received for EFRAG FRB 17 July 2024 meeting.pdf
09-01 - Updating IFRS 19 - Presentation - Proposals and feedback received - EFRAG FRB 24-07-17.pdf
09-01 - Updating IFRS 19 - Presentation - Proposals and feedback received - EFRAG FRB 24-07-17.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 FRB Webcast Meeting 30 January 2024

06-01 - BCDGI - Cover note - EFRAG FRB 24-01-30.pdf
06-02 BCDGI - Project Update - Improvements to the impairment test - EFRAG FRB 24-01-30.pdf
07-01 Project update - Provisions—Targeted improvements - EFRAG FRB 24-01-30.pdf
08-01 Draft EFRAG FRB Technical Workplan 30 January 2024.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 FRB & FR TEG Joint Meeting 08 February 2023

07-01 - Goodwill and Impairment - Disclosures on Business Combinations- EFRAG FRB - FR TEG - 23-02-08 (2).pdf
07-01 - Goodwill and Impairment - Disclosures on Business Combinations- EFRAG FRB - FR TEG - 23-02-08.pdf
08-01 Cover note - Better information on intangibles - EFRAG FR TEG Board 23-02-08.pdf
08-02 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go as approved by EFRAG FR TEG (1).pdf
08-02 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go as approved by EFRAG FR TEG.pdf
08-03 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go with suggested changes (1).pdf
08-03 Recommendations and Feedback Statement on DP Better Information on intangibles which is the best way to go with suggested changes.pdf
10-01 Cover note - Disclosure Requirements in IFRS Standards—EFRAG Board 23-02-08 (1).pdf
10-01 Cover note - Disclosure Requirements in IFRS Standards—EFRAG Board 23-02-08.pdf
11-01 - Provisions - Targeted Improvements IASB project - FRB 230208.pdf
12-01 - Issues paper on SFAs - EFRAG FRB and FR TEG joint meeting - Application date - FRB and FR TEG joint meeting 8 February 2023.pdf
13-01 EFRAG FR Technical work plan - FRB 2023.02.08.pdf