Business Combinations - Disclosures, Goodwill and Impairment

Active
Exposure draft consultation
Isabel Batista

EFRAG FRB Webcast Meeting 17 July 2024

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

EFRAG FR TEG Webcast Meeting 10 July 2024

01- 01 - Cover note - EFRAG TEG FR 24-07-10.pdf
01-02 - BCDGI Outreach summary report - EFRAG TEG FR 24-07-10.pdf
01-03 - BCDGI - Comment Letter Analysis - EFRAG FR TEG 24-07-10.pdf
01-04 - BCDGI - EFRAG Proposed FCL_CLEAN - EFRAG FR TEG 24-07-10.pdf
01-05 - BCDGI - EFRAG Proposed FCL_MARK-UP - EFRAG FR TEG 24-07-101.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 FR TEG & EFRAG User Panel Joint Physical Meeting 14 May 2024

04-01 - BCDGI - Cover Note - EFRAG Draft Comment Letter - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
04-02 - BCDGI - EFRAG Draft Comment Letter Presentation - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
05-01 Equity Method - Cover Note - 14-05-2024.pdf
05-02 Equity Method - Issues Paper - 14-05-2024.pdf
06-01 EFRAG FR TEG and UP - IFRS 18 Presentation - 14-05-2024.pdf
07-01 - PIR of IFRS 16_TEG-UP 14 May 2024.pdf
07-02 - Summary of responses - EFRAG Preparer's Survey on IFRS 16 Leases - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
07-03 - Summary of responses - EFRAG User's Survey on IFRS 16 Leases - EFRAG FR TEG-User Panel joint meeting 24-05-14.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 FRB Webcast Meeting 23 April 2024

02- 01- Cover note - BCDGI - EFRAG proposed DCL - EFRAG FRB 23 April 2024 (webcast meeting).pdf
02-02 - BCDGI - EFRAG Proposed DCL - EFRAG FRB webcast meeting 23 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 - 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

EFRAG FRB Physical Meeting 29 February 2024

06-01- Cover note - BCDGI - EFRAG FRB - 24-02-29.pdf
06-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FRB 24-02-29.pdf
06-03 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FRB 24-02-29.pdf
06-04 - Presentation - Key messages - DCL on BCDGI - EFRAG FRB 24-02-29.pdf
06-05 - Background paper – Key messages EFRAG DCL - BCDGI - EFRAG FRB 24-02-29.pdf
07-01 - PFS - Cover note - EFRAG FRB 24-02-29.pdf
07-02 - PFS - Status of the project and next steps - EFRAG FRB 24-02-29.pdf
08-01 Cover note - variable consideration - FRB 24-02-29.pdf
08-02 Feedback Statement on EFRAG DP on variable consideration.pdf
09-01 Draft EFRAG FRB Technical Workplan 29 February 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 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 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 Meeting 19 October 2023

04-01 IFRS 9 Amendments to CM - Feedback received - EFRAG FR TEG 23-10-19.pdf
05-01- Cover note - BCDGI - EFRAG FR TEG - 23-10-19.pdf
05-02- Issues paper- BCDGI - EFRAG TEG - EFRAG FR TEG - 23-10-19.pdf
05-03- Issues paper- BCDGI - EFRAG TEG - EFRAG FR TEG - 23-10-19.pdf
05-04 - Background paper - BCDGI - EFRAG FR TEG - 23-10-19 - IASB AP18B July 2023.pdf
06-01 SWPA - Cover note - EFRAG FR TEG 23-10-19.pdf
06-02 - SWPA - Project update - Issues paper- EFRAG FR TEG 23-10-19.pdf
07-01 - Cover Note on EFRAG proactive project - EFRAG FR TEG 23-10-19.pdf
07-02 - EFRAG proactive project – Scope and preliminary feedback received.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 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

EFRAG FR TEG Meeting 16 March 2023

03-01-Cover note and summary of feedback - FEA on Amendments to IAS 1 - FR TEG 23-03-16.pdf
03-02 FEA -Letter to the EC Providing Advice - Amendments to IAS 1_track changes.pdf
04-01 - Cover note -Business Combinations - Disclosures Goodwill and Impairment project - EFRAG TEG 16 March 2023.pdf
04-02 - Issues paper - Management approach - Business Combinations - Disclosures goodwill and impairment project - EFRAG TEG 16 March 2023.pdf
04-03 - Other aspects of the management approach - Issues paper - EFRAG TEG 16 March 2023.pdf
05-01 - Cover note - DRM - Update on IASB tentative decisions - EFRAG FR TEG 23-03-16.pdf
05-02 - Issue paper - DRM - Equity and notional alignment - EFRAG FR TEG 23-03-16.pdf
05-03 - Issue paper - DRM - Eligible items - EFRAG FR TEG 23-03-16.pdf
05-04 - Issue paper - DRM - Unexpected changes - EFRAG FR TEG 23-03-16.pdf
06-01-Issues paper - PIR IFRS 15 categorisation of application challenges .pdf
06-02 - Survey on PIR IFRS 15 - EFRAG FR TEG 2023-03-16.pdf
07-01 FICE - Cover note - EFRAG TEG 23-03-16.pdf
07-02 FICE - Presentation of equity and financial liabilities - EFRAG TEG 23-03-16.pdf
07-03 FICE - Sweep issues - EFRAG TEG 23-03-16.pdf
08-01 - IFRS 9 PIR ECL - List of issues - Cover Note - FR TEG 23-03-16.pdf
08-02 - IFRS 9 PIR ECL - List of issues - Issues paper - FR TEG 23-03-16.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 8 - 9 February 2023

05-01 - IFRS 9 PIR ECL - Prioritisation of issues - Cover note - FR TEG 23-02-09.pdf
05-02 - IFRS 9 PIR ECL - Prioritisation of issues - Issues paper - FR TEG 23-02-09.pdf
06-01 Business Combinations - Project Update - Cover note - FR TEG 23-02-09.pdf
06-02 Business Combinations - Project Update - Issues paper - FR TEG 23-02-09.pdf
07-01 - Cover note - DRM - EFRAG FR TEG 23-02-09.pdf
07-02 IASB Introduction to DRM - EFRAG FR TEG 23-02-09.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

EFRAG FRB meeting 06 July 2022

04-01 SWPA - Cover note - EFRAG FR Board 22-07-06.pdf
04-02 SWPA - Update and Interaction with IAS Regulation - EFRAG FR Board 22-07-06.pdf
05-01 Targeted Standard-Level Review of Disclosures - Summary of IASB feedback and Next Steps - FR Board 22-07-06.pdf
06-01 FICE - Cover note - EFRAG Board 22-07-06.pdf
06-02 FICE - Overview on FICE project - EFRAG Board 22-07-06.pdf
07-01 - Goodwill and Impairment - Project Update - EFRAG FRB 22-07-06.pdf
08-01 EFRAG Technical work plan - FR Board 22-07-06.pdf