IFRS 15 Post-implementation Review Active Monitoring Vincent Papa Juan Jose Gomez de la Calzada Menu: Project phase Description Documents Meeting documents Meetings Projects news 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 FR TEG Webcast Meeting 24 October 2023 01-01 - cover note PIR IFRS 15 - EFRAG FR TEG 24-10-2023 .pdf 01-02 Comment letter analysis PIR IFRS 15 - EFRAG FR TEG 24 October 2023.pdf 01-03a - EFRAG's CL track changes version with respect to EFRAG's DCL - FR TEG 24-10-2023.pdf 01-03b - EFRAG's comment letter (clean version) - FR TEG 24-10-2023.pdf EFRAG FR TEG Meeting 17 July 2023 01-01 - PIR IFRS 15 - cover note - EFRAG FR TEG 2023-07-17 .pdf 01-02 - PIR IFRS 15 - EFRAG's draft comment letter - EFRAG FR TEG 2023-07-17.pdf EFRAG FRB Meeting 03 May 2023 05-01 Cover note - IFRS 9 Amendments to CM - EFRAG FRB 23-05-03.pdf 05-02 EFRAG’s draft comment letter – EFRAG FRB 23-05-03.pdf 06-01 - Prioritisation of application challenges Issues paper PIR IFRS 15 - FRB 2023-05-03.pdf 07-01 PIR IFRS 9 Impairment - EFRAG FRB 23-05-03.pdf 08-01- Cover note - Regulatory assets and regulatory liabilities- EFRAG FR Board - 23-05-03.pdf 08-02- Issues paper - Direct (no direct) relationship concept between the RCB and PPE- EFRAG FR Board - 23-05-03.pdf 09-01 EFRAG FRB Technical Workplan - 0305 2023.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