EFRAG FR TEG-CFSS Meeting 15 March 2023

Start date: 15/03/2023
End date: 15/03/2023
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

27/02/2023 - EFRAG FR TEG-CFSS webcast meeting 15 March 2023

EFRAG announces that it will hold its EFRAG FR TEG-CFSS webcast meeting on Wednesday 15 February 2023. To watch the webcast please register here

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	15/03/2023
	6. Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures	09:40	10:40	Project team	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
	Break	10:40	10:50
	7. Primary Financial Statements	10:50	12:00	Project team	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
	Lunch Break	12:00	12:30
	8. Rate-regulated Activities	12:30	14:00	Project team	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
	Break	14:00	14:10
	9. Business Combinations - Disclosures, Goodwill and Impairment	14:10	15:10	Project team	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. Equity Method	15:10	15:55	Project team	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
	Break	15:55	16:05
	11. Variable Consideration	16:05	16:50	Project team	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. IFRS IC discussions	16:50	17:15	Project team	12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 23-03-15.pdf
	13. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings	17:15	17:20	Sapna Heeralall	13-01 Agenda planning and feedback-EFRAG FR TEG-CFSS 23-03-15.pdf
	End of meeting	17:20	17:20