EFRAG FRB Meeting 03 October 2023

06-01 - Cover note SFA - EFRAG FRB 2023-10-03.pdf
06-02 - Comment letters and outreach analysis - EFRAG FRB 2023-10-03.pdf
06-03a - Endorsement advice to the EC (changes marked from DEA) - EFRAG FRB 2023-10-03.pdf
06-03b - Endorsement advice letter to the EC (clean) - EFRAG FRB 2023-10-03.pdf

EFRAG FR TEG Meeting - 21 September 2023

01-01 Cover note - EFRAG FR TEG 2023-09-21.pdf
01-02 Comment letters and outreach analysis - EFRAG FR TEG 2023-09-21.pdf
01-03a Endorsement advice letter to the EC for discussion (changes marked).pdf
01-03b Endorsement advice letter to the EC for discussion (clean).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 5 July 2023 -Physical-

00-00 EFRAG FR TEG agenda 5 July 2023.pdf
03-01 - Cover note SFA - EFRAG FR TEG 2023-07-05.pdf
03-02 - Draft endorsement advice letter to the EC - EFRAG FR TEG 2023-07-05 .pdf
03-03 - Invitation to comment SFA - EFRAG FR TEG 2023-07-05.pdf
03-04 - EC letter requesting advice on the endorsement of the Amendments - EFRAG FR TEG 2023-07-05.pdf
04-01 IFRS 9 PIR Impairment - Cover Note - EFRAG FR TEG 23-07-05.pdf
04-02 – IFRS 9 PIR Impairment – Academic input - EFRAG FR TEG 23-07-05.pdf
04-03 – EFRAG’s Draft Comment Letter - EFRAG FR TEG 23-07-05.pdf
05-01 PFS - Cover note - EFRAG FR TEG 23-07-05.pdf
05-02 PFS - Issues paper_Update on the latest IASB decisions - EFRAG FR TEG 2023-07-05.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 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

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