EFRAG FR TEG-CFSS meeting September 2022

Start date: 14/09/2022
End date: 14/09/2022
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group, EFRAG Consultative Forum of Standard Setters

Meeting news

11/09/2022 - EFRAG FR TEG-CFSS webcast meeting 14 September 2022

EFRAG announces that it will hold its EFRAG FR TEG-CFSS webcast meeting on Wednesday 14 September 2022. To watch the webcast please register here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	14/09/2022
	6. Primary Financial Statements	09:25	09:45	Project team	06-02 PFS - IASB Outreach Information - Questions - EFRAG TEG-CFSS 22-09-14.pdf 06-03 PFS - IASB Outreach Information - Appendix - EFRAG TEG-CFSS 22-09-14.pdf 06-04 PFS - IASB Outreach Information - Project as at July 2022 - EFRAG TEG-CFSS 22-09-14.pdf 06-01 PFS - Targeted Outreach Activities - EFRAG TEG-CFSS 22-09-14.pdf
	7. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures	09:45	10:45	Project team	07-05 SWPA - IASB Agenda paper - AP2B_SwPAD_Proposed disclosure requirements - EFRAG TEG-CFSS 22-09-14 - for background only.pdf 07-04 SWPA - IASB Agenda paper - AP2A_SwPAD_Available for public use - EFRAG TEG-CFSS 22-09-14 - for background only.pdf 07-03 SWPA - IASB Agenda paper - AP2_SwPAD_Cover Paper - EFRAG TEG-CFSS 22-09-14 - for background only.pdf 07-02 SWPA - Issues Paper - EFRAG TEG-CFSS 22-09-14.pdf 07-01 SWPA - Cover note - EFRAG TEG-CFSS 22-09-14.pdf 07-06 SWPA - IASB Agenda paper - AP2C_SwPAD_Structure of the draft Standard - EFRAG TEG-CFSS 22-09-14 - for background only.pdf
	Break	10:45	10:55
	8. Post-implementation Review of IFRS 9 - Impairment requirements	10:55	11:45	Project team	08-01 - PIR IFRS 9 - Impairment - Cover note FR TEG-CFSS 22-09-14.pdf 08-02 - IASB AP3 PIR IFRS 9 Impairment - EFRAG FR TEG-CFSS 22-09-14 - for background only.pdf
	9. Rate-regulated Activities	11:45	12:30	Project team	09-02 - IASB AP4_Rate-regulated activities - EFRAG FR TEG-CFSS 22-09-14 - for background only.pdf 09-01 - Issues paper on Rate-regulated Activities - EFRAG FR TEG-CFSS 22-09-14.pdf
	Lunch Break	12:30	13:10
	10. UKEB research on goodwill	13:10	14:10	UKEB
	11. IFRS 9 PIR Classification and Measurement	14:10	14:55	Project team	11-01 - IFRS 9 PIR CM - Equity OCI Election - Cover Note - FR TEG-CFSS 22-09-14.pdf 11-02 - IFRS 9 PIR CM - Equity OCI Election - PIR discussions - Issues Paper - FR TEG-CFSS 22-09-14.pdf 11-03 - IFRS 9 PIR CM - Equity OCI Election - EFRAG outreach - Issues Paper - FR TEG-CFSS 22-09-14.pdf
	12. IFRS IC discussions	14:55	15:25	Project team	12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 22-09-14.pdf
	13. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings	15:25	15:30	EFRAG Secretariat	13-01 IASB paper AP1 Agenda planning and feedback.pdf
	End of EFRAG TEG-CFSS meeting	15:45	15:45