EFRAG research project on better information on intangibles Completed Concluded Didrik Thrane-Nielsen Rasmus Sommer Menu: Project phase Description Documents Meeting documents Meetings Projects news 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 research project on better information on intangibles Completed Concluded Didrik Thrane-Nielsen Rasmus Sommer