EFRAG SRB Physical meeting 04 June 2024

00-00 EFRAG SRB meeting agenda 04 June 2024.pdf
04-01 - SEC 1 - cover note - SRB 240604.pdf
04-02 - Sector Classification SEC 1 - SRB 240604.pdf
04-03 - NEW - Sector classification SEC 1 compared - SRB 240604.pdf
05-01 - General approach to sector classification - cover note - SRB 240604.pdf
05-02 -Sector Classification general approach - SRB 240604.pdf
05-03 - NEW - General approach to sector classification - SRB 240604.pdf
07-01- Presentation on draft interim deliverable for EFRAG Connectivity Project- EFRAG SRB meeting- 04-06-2024.pdf
07-02-EFRAG connectivity research project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG SRB- 04-06-2024.pdf
07-02b-EFRAG connectivity research project - Track changes Draft Interim Deliverable- relative to FR TEG and FRB versions shared earlier - EFRAG SRB- 04-06-2024.pdf
07-03-Draft Interim Deliverable- Summarised version - Connectivity concepts and AR boundaries-EFRAG SRB- 04-06-2024.pdf

EFRAG FR TEG & EFRAG FRB Joint Meeting 15 May 2024

07-01 - IFRS 18 Endorsement Plan - FRB FR TEG 15-05-2025.pdf
08-01- Update on interim deliverable for EFRAG Connectivity Project- EFRAG FR TEG and FRB meeting- 15-05-2024.pdf
08-02-EFRAG connectivity project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG FR TEG and FRB meeting- 15-05- 2024.pdf
08-03 - EFRAG connectivity project -examples development update and possible outreach plans - EFRAG FR TEG and FRB meeting - 15-05-2024.pdf

EFRAG SR TEG meeting 08 May 2024

00-00 EFRAG SR TEG agenda 08 May 2024 revised.pdf
04-01 - SEC 1 and 2 - cover note - SR TEG 240508.pdf
04-02 - Sector Classification SEC 1 - SR TEG 240508.pdf
04-03 - Sector classification SEC 1 - compared to version 2 March 2023 - SR TEG 240508.pdf
04-04 -Sector Classification general approach - SR TEG 240508.pdf
04-05 - Sector classification general approach - compared to version 2 March 2023 - SR TEG 240508.pdf
05-01- Update on interim deliverable for EFRAG Connectivity Project- EFRAG SR TEG meeting- 08-05-2024.pdf
05-02-EFRAG connectivity project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG SR TEG - 08-05- 2024.pdf
06-01 Cover note QA SR TEG Meeting 240508.pdf
06-02 Log of categorization SR TEG meeting 20240508.pdf

EFRAG SRB & FRB joint physical meeeting 28 February 2024

03-00 - EFRAG connectivity project - Questions for discussion - EFRAG FRB and SRB meeting - 2024-02-28.pdf
03-01- EFRAG connectivity project - Cover Note - EFRAG FRB and SRB Meeting - 2024-02-28.pdf
03-02 - EFRAG connectivity project - Issues paper - Definitions, concepts, and priorities for illustrating connections - EFRAG FRB and SRB meeting - 2024-02-28.pdf
03-03 - EFRAG connectivity project - Objectives boundaries of different annual report sections - EFRAG FRB and SRB meeting - 2024-02-28.pdf
03-04 - EFRAG connectivity project - Examples Development Approach - EFRAG FRB and SRB meeting - 2024-02-28.pdf
03-04b - Background information only - EFRAG Connectivity project - Mapping ESRS to financial statements - EFRAG FRB and SRB meeting - 2024-02-28.pdf
04-01 - Integration in reporting - Update on feedback to ISSB agenda consultation and IASB-ISSB discussion - EFRAG FRB and SRB meeting - 2024-02-28.pdf
05-01 - Cover note - EFRAG FRB and EFRAG SRB - 240228.pdf
05-02 MAIG- EFRAG FRB and EFRAG SRB - 240228.pdf
06-01 - IASB Climate project - EFRAG FRB and SRB meeting - 2024-02-28.pdf
06-02 - PPA Issues paper - FRB SRB Joint Meeting 28 February 2024.pdf

EFRAG FR TEG & EFRAG SR TEG Hybrid Meeting 15 February 2024

02-00 - Questions for discussion - EFRAG FR TEG and SR TEG - 2024-02-15.pdf
02-01- Cover Note- EFRAG FR TEG and SR TEG Meeting- 15 February 2024.pdf
02-02 - Examples Development Related Considerations- Updated Roadmap - EFRAG FR TEG and SR TEG - 2024-02-15.pdf
02-03 Illustrating Connectivity - Examples - EFRAG FR TEG and SR TEG - 2024-02-15.pdf
02-04 - Issues paper - Connectivity Principles- EFRAG FR TEG and SR TEG - 2024-02-15.pdf
02-05 - Issues paper - Objectives boundaries of different annual report sections- EFRAG FR TEG and SR TEG - 2024-02-15.pdf
03-01 Integration in reporting - Update on feedback to ISSB agenda consultation and IASB-ISSB discussion - EFRAG FR TEG and SR TEG 2024-02-15.pdf

EFRAG FR TEG and EFRAG SR TEG Joint Meeting 18 October 2023

02-01_CRFS_Cover note_Joint FR and SR TEG meeting 2023-10-18.pdf
02-02_CRFS_EFRAG Briefing Summary_EFRAG Joint FR and SR TEG 2023-10-18.pdf
03-01 EFRAG ESRS Q and A platform.pdf
03-02 Access Point EFRAG joint FR and SR TEG 231018.pdf
04-01 Financial effects in sector standards Joint TEG 231018.pdf
05-01- Issues Paper- Identifying and developing examples on different aspects of connectivity-EFRAG FR TEG and SR TEG-18 October 2023.pdf
05-02-EFRAG FR TEG and SR TEG- Proposed deliverables-18 October 2023 (1).pdf
06-01 Fin mat Joint TEG 231018.pdf
06-02 Materiality Assessment Implementation guidance JOINT FR SR TEG 231018.pdf

EFRAG SR TEG Meeting 23 May 2023 -Physical-

00-00 EFRAG SR TEG Physical meeting agenda 23 May 2023.pdf
05-01-EFRAG SR TEG- Cover note-Connectivity between FR and SR research project update-23 May 2023.pdf
05-02-EFRAG SR TEG-23 May 2023 - EFRAG Research Project- Connectivity between financial and sustainability reporting information update.pdf
05-03-EFRAG SR TEG- Background paper-Connectivity between FR and SR update-23 May 2023.pdf

EFRAG FR TEG Meeting 11 May 2023

00-00 EFRAG FR TEG agenda 11 May 2023.pdf
03-01 Issues paper on the scope of proactive project on the cash flow statement.pdf
04-01 DRM Cover note - EFRAG FR TEG 23-05-11.pdf
04-02 DRM Risk mitigation intention and construction of the benchmark derivatives EFRAG FR TEG 23-05-11.pdf
04-03 DRM Further considerations on the current net open risk position - EFRAG FR TEG 23-05-11.pdf
05-01 Issues paper on other developments and use of EFRAG CAP - EFRAG FR TEG 2023-05-11.pdf
06-01 PFS - Cover note - EFRAG FR TEG 23-05-11.pdf
06-02 PFS - Issues paper - Subtotals and Categories - EFRAG FR TEG 2023-05-11.pdf
06-03 PFS - Issues paper - MPMs - EFRAG FR TEG 2023-05-11.pdf
06-04 PFS - Issues paper - Disaggregation - EFRAG FR TEG 2023-05-11.pdf
06-05 PFS - Issues paper - Others - EFRAG FR TEG 2023-05-11.pdf

EFRAG FRB and SRB joint meeting 03 May 2023

00-00 Joint EFRAG FRB and EFRAG SRB Meeting 3 May 2023.pdf
04-02 EFRAG FRB-SRB joint meeting Session 4 background document 3 May 2023.pdf
04.01 ISSB Agenda Consultation EFRAG Joint FRB SRB 230503.pdf
04.03 ISSB Agenda Priorities 230503 EFRAG FRB SRB.pdf
05-01 EFRAG FRB-SRB joint meeting-3 May 2023 - Update on EFRAG Research Project.pdf
05-02 - Background paper only- EFRAG FRB and SRB- Scope and approach- EFRAG's Research on Connectivity between Financial and Sustainability Reporting.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 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 & EFRAG SR TEG Joint Meeting 17 January 2023

03-01 Cover note - Better information on intangibles - TEG 23-01-17.pdf
03-02 Presentation of feedback in response to DP Better Information on Intangibles.pdf
03-03 Issues paper on recommendations following input on DP.pdf
03-04 Summary Statement on DP Better Information on Intangibles which is the best way to go.pdf

EFRAG FRB Meeting June 2022

05-01 Cover note - Variable consideration - EFRAG FRB 22-06-01.pdf
05-02 Presentation of EFRAG draft Discussion Paper on variable consideration.pdf
05-03 EFRAG Draft Discussion Paper.pdf
06-01 - Agenda consultation - Cover note - EFRAG FRB 22-06-01.pdf
06-02 - Agenda consultation - Recommendations of new projects for EFRAG proactive research agenda - EFRAG FRB 22-06-01.pdf
07-01- Financial instruments with ESG features - an update - FRB 01.06.2022.pdf
08-01 - Technichal Work Plan - Board 22-06-01.pdf

EFRAG FR TEG meeting May 2022

05-01 - Goodwill and Impairment - Cover note - EFRAG TEG 22-05-18.pdf
05-02 - Goodwill and Impairment additional outreach feedback - Issues paper - TEG 22-05-18.pdf
05-03- Goodwill and Impairment - Way forward on disclosures -Issues paper - EFRAG TEG 22-05-18.pdf
06-01 Equity Method - Cover Note - FR TEG 22-05-18.pdf
06-02 Equity Method - Issues Paper - FR TEG 22-05-18.pdf
07-01- Connectivity between financial and sustainability reporting - EFRAG TEG 19-05-2022.pdf
07-02 Approach to financial materiality_August 2021 - EFRAG TEG 19-05-2022.pdf
08-01 - PIR IFRS 9 ESG - Cover note - TEG 22-05-18.pdf
08-02- Financial instruments with ESG features - way forward - TEG 22-05-18.pdf
08-03 - Financial instruments with ESG features - possible alternative approach - for background only - TEG 22-05-18.pdf
08-04- Financial instruments with ESG features - proposals for clarification - TEG 22-05-18.pdf
09-01 FICE - Cover note - EFRAG TEG 22-05-19.pdf
09-02 FICE - Update - Contingencies - Effects of Law - EFRAG TEG 22-05-19.pdf
09-03 FICE - Update - Reclassifications - EFRAG TEG 22-05-19.pdf
10-01 Cover note - Variable consideration - FR TEG 22-05-19.pdf
10-02 Discussion Paper on variable consideration.pdf
11-01 - Agenda consultation - Cover note - EFRAG FR TEG May 2022.pdf
11-02 - Agenda Consultation - Update on the IASB decisions after its Third Agenda Consultation - EFRAG TEG May 2022.pdf
11-03 - Agenda Consultation - Recommendations of new project for the EFRAG proactive research agenda - EFRAG TEG May 2022.pdf