Dynamic Risk Management Active Monitoring Sergey Vinogradov Didrik Thrane-Nielsen Menu: Project phase Description Documents Meeting documents Meetings Projects news 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 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 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