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 15 February 2024

01-01 SWPA - Issues Paper - Sweep issues January 2024 - EFRAG FR TEG - 24-02-15.pdf
02-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-02-15.pdf
03-01 Cover note - variable consideration - TEG 24-02-15.pdf
03-02 Feedback Statement on EFRAG DP on variable consideration.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 FRB Meeting 14 July 2022

02.01 Cover note - Variable consideration - EFRAG FRB 220714.pdf
02.02 EFRAG Discussion Paper Clean ver - EFRAG FRB 220714.pdf
03-01 - IFRS 9 PIR Classification and Measurement - Issue paper - FR Board 22-07-14.pdf