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 - 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 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

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 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 FRB Meeting 03 May 2023

05-01 Cover note - IFRS 9 Amendments to CM - EFRAG FRB 23-05-03.pdf
05-02 EFRAG’s draft comment letter – EFRAG FRB 23-05-03.pdf
06-01 - Prioritisation of application challenges Issues paper PIR IFRS 15 - FRB 2023-05-03.pdf
07-01 PIR IFRS 9 Impairment - EFRAG FRB 23-05-03.pdf
08-01- Cover note - Regulatory assets and regulatory liabilities- EFRAG FR Board - 23-05-03.pdf
08-02- Issues paper - Direct (no direct) relationship concept between the RCB and PPE- EFRAG FR Board - 23-05-03.pdf
09-01 EFRAG FRB Technical Workplan - 0305 2023.pdf

EFRAG FR TEG Meeting 13 April 2023

05-01 Cover Note - IAS 12 Amendment - Impact from International Tax Reform - EFRAG FR TEG 13042023.pdf
05-02 Issues Paper - IAS 12 Amendment - Impact from International Tax Reform - EFRAG FR TEG 13042023.pdf
06-01 - Cover note - EFRAG FR TEG 23-04-13.pdf
06-02 - Issues paper - Capitalised borrowing costs - EFRAG FR TEG 23-04-13.pdf
06-03 - Issues paper - Inflation adjustments - EFRAG FR TEG 23-04-13.pdf
06-04 - Capitalised Borrowing costs - Issues paper for February RRAWG - for background - EFRAG TEG 23-04-13.pdf
06-05 - The direct (no direct) relationship concept - EFRAG Secretariat paper - for background - EFRAG FR TEG 23-04-13.pdf
07-01 Issues paper on scope of connectivity and boundaries between FR and SR.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

EFRAG FR TEG Meeting 18 - 19 January 2023

05-01-Cover note and summary of feedback - FEA on Amendments to IFRS 16 - FR TEG 23-01-18.pdf
05-02 - Letter to the EC Providing Advice - Lease liability in a Sale and Leaseback - FR TEG 23-01-18.pdf
06-01 - Cover note on SFAs - EFRAG FR TEG 23-01-18.pdf
06-02 - Issues paper on SFAs - EFRAG FR TEG 23-01-18.pdf
07-01 Cover note - Better information on intangibles - EFRAG FR TEG 23-01-18.pdf
07-02 Feedback Statement on DP Better Information on Intangibles which is the best way to go.pdf
08-01 - Goodwill and Impairment - Cover note - Project Update - EFRAG FR TEG 23-01-18.pdf
08-02 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - EFRAG FR TEG 23-01-18.pdf
08-03 - Goodwill and Impairment - Other topics - EFRAG FR TEG 23-01-18.pdf
09-01 IAS 12 Amendment - Cover note - EFRAG FR TEG 23-01-19.pdf
09-02 - IAS 12 Amendment - Issues paper - EFRAG FR TEG 23-01-19.pdf
10-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 23-01-18 docx.pdf
10-02 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 23-01-18.pdf
10-04 - IASB paper ap9d-use-of-the-direct-relationship-concept-overview.pdf EFRAG FR TEG 23-01-18.pdf
11-01 - Cover note - BCUCC - EFRAG FR TEG 23-01-19.pdf
11-02 - Issues paper on BCUCC - EFRAG FR TEG 23-01-19.pdf