EFRAG FR TEG-CFSS meeting June 2022

Start date: 28/06/2022
End date: 28/06/2022
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group, EFRAG Consultative Forum of Standard Setters

Description

To register and watch the live webcast or the on-demand recording of the meeting on the 28 June 2022, please click here.

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Meeting news

27/06/2022 - EFRAG FR TEG-CFSS webcast meeting 28 June 2022

EFRAG announces that it will hold its EFRAG FR TEG-CFSS webcast meeting on Tuesday 28 June 2022. To watch the webcast please register here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	28/06/2022
	7. Goodwill and Impairment	09:50	10:35	Project team	07-01 Cover note Goodwill and Impairment - EFRAG TEG-CFSS 22-06-28.pdf 07-02 - ASAF Paper AP1 Goodwill and Impairment.- TEG FR CFSS 22-06-28.pdf
	8. Dynamic Risk Management	10:35	11:05	Project team	08-01 Cover note - DRM - EFRAG FR TEG-CFSS 22-06-28.pdf 08-02 Issues paper - DRM - EFRAG FR TEG-CFSS 22-06-28.pdf 08-03 DRM - ASAF Paper AP2 - background only - EFRAG FR TEG-CFSS 222-06-28.pdf
	9. Post-implementation Review of IFRS 9 – Classification and Measurement	11:05	12:05	Project team	09-01 - IFRS 9 PIR Classification and Measurement - Cover note - FR TEG-CFSS 22-06-28.pdf 09-02 - ASAF Paper AP3 PIR IFRS 9 CM - FR TEG-CFSS 22-06-28.pdf
	10. Financial Instruments with Characteristics of Equity	12:45	13:25	Project team	10-01 FICE - Cover note - EFRAG TEG-CFSS 22-06-28.pdf 10-02 FICE - IASB Agenda Paper AP4 - EFRAG FR TEG-CFSS 22-06-28.pdf
	11. Disclosure Initiative—Targeted Standards-level Review of Disclosures	13:25	14:05	Project team	11-01 Targeted Standard-Level Review of Disclosures - Summary of IASB feedback and Next Steps - CFSS-TEG 22-06-28.pdf 11-02 ASAF Paper AP5 DI-TSLR - EFRAG CFSS-TEG 22-06-28.pdf
	12. Primary Financial Statements	14:05	15:05	Project team	12-01 - Cover note PFS - EFRAG FR TEG-CFSS 22-06-28.pdf 12-02 PFS - IASB Agenda Paper AP6 - EFRAG FR TEG-CFSS 22-06-28.pdf
	13. Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures	15:15	16:00	Project team	13-01 SWPA - Cover note - EFRAG TEG-CFSS 22-06-28.pdf 13-02 SWPA - IASB Agenda Paper AP7 - EFRAG FR TEG-CFSS 22-06-28.pdf
	14. IFRS IC discussions	16:00	16:25	Project team	14-01 Update on IFRS IC Activities - EFRAG FR TEG-CFSS 22-06-28.pdf
	15. IFRS 9 - PIR Expected Credit Loss	16:25	17:10	Project team	15-01 - IFRS 9 PIR ECL - Cover note - TEG-CFSS 22-06-28.pdf 15-02 - IFRS 9 PIR ECL - Initial collection of views - Issues paper - TEG-CFSS 22-06-28.pdf
	16. Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)	17:10	17:25	Project team	16-01 Issues Paper - Lease liability in a Sale and Leaseback - EFRAG TEG-CFSS 22-06-28.pdf
	17. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings	17:25	17:30	Project team	17-01 Agenda planning - ASAF Paper AP9 - EFRAG FR TEG-CFSS 22-06-28.pdf
	18. Review of the IFRS for SMEs Accounting Standard (ASAF Topic - background only)	17:30	17:30	Project team	18-01 IFRS for SMEs - ASAF Paper AP8 - EFRAG FR TEG-CFSS 22-06-28.pdf