EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

04/07/2023 - 04/07/2023
11:30 - 19:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

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Running order

09:35
09:40
Opening, welcome and apologies
09:40
10:35
06. Primary Financial Statements
10:35
10:45
Break
10:45
11:30
7. Business Combinations under Common Control (BCUCC)
11:30
12:15
8. Provisions—Targeted Improvements
12:15
12:40
9. Business Combinations—Disclosures, Goodwill and Impairment
12:40
13:20
Lunch Break
13:20
14:20
10. Climate-related Risks in the Financial Statements
14:20
15:05
11. Equity Method
15:05
15:15
Break
15:15
15:45
12. IFRS IC discussions
15:45
15:55
13. Supplier Finance Arrangements
15:55
16:55
14. ISSB Agenda consultation
16:55
17:55
15. SASB methodology
17:55
18:00
16. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
18:00
18:00
End of meeting
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Presenters
Sapna Heeralall
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Meeting news

Meeting documents

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
IASB document
07-01 BCUCC - Cover note - EFRAG FR TEG-CFSS 23-07-04.pdf
Cover Note
07-02 BCUCC - Issues paper - EFRAG FR TEG-CFSS 2023-07-04.pdf
Issues Paper
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
IASB document
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
Cover Note
09-02 - IASB Agenda Paper - AP3 BCDGI ASAF July 2023.pdf - CFSS230704.pdf
IASB document
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
Cover Note
11-02 ASAF Agenda Paper AP8 Equity Method July 2023 - TEG-CFSS 23-07-04.pdf
IASB document
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
IASB document