EFRAG FR TEG Meeting 18 - 19 January 2023

Start date: 18/01/2023
End date: 19/01/2023
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

12/01/2023 - EFRAG FR TEG physical meeting 18 - 19 January 2023

Most of the public documents are uploaded for the EFRAG FR TEG physical meeting on Wednesday 18 and Thursday 19 January 2023. To watch the webcast or attend the public part of the meeting in the EFRAG offices, please register here for 18 January 2023 and here for 19 January 2023
28/12/2022 - EFRAG FR TEG physical meeting 18 - 19 January 2023

EFRAG announces that it will hold its EFRAG FR TEG physical meeting on Wednesday 18 and Thursday 19 January 2023. To watch the webcast or attend the public part of the meeting in the EFRAG offices, please register here for 18 January 2023 and here for 19 January 2023

Running order

Agenda item	Start time	End time	Presenters	Documents
18/01/2023
5. Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)	09:45	10:30	IFRS 16 Team	05-01-Cover note and summary of feedback - FEA on Amendments to IFRS 16 - FR TEG 23-01-18.pdf 05-02 - Letter to the EC Providing Advice - Lease liability in a Sale and Leaseback - FR TEG 23-01-18.pdf
6. Supplier Finance Arrangements	10:30	11:30	SFA team	06-02 - Issues paper on SFAs - EFRAG FR TEG 23-01-18.pdf 06-01 - Cover note on SFAs - EFRAG FR TEG 23-01-18.pdf
Break	11:30	11:50
7. Better Information on Intangibles	11:50	12:50	Intangibles team	07-01 Cover note - Better information on intangibles - EFRAG FR TEG 23-01-18.pdf 07-02 Feedback Statement on DP Better Information on Intangibles which is the best way to go.pdf
Lunch Break	12:50	13:40
7. Better Information on Intangibles (continued)	13:40	15:20	Intangibles team
8. Goodwill and Impairment	15:35	17:15	Goodwill team	08-01 - Goodwill and Impairment - Cover note - Project Update - EFRAG FR TEG 23-01-18.pdf 08-02 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - EFRAG FR TEG 23-01-18.pdf 08-03 - Goodwill and Impairment - Other topics - EFRAG FR TEG 23-01-18.pdf

19/01/2023
9. IAS 12 Amendment - Impact from International Tax Reform	09:00	10:30	Project team	09-01 IAS 12 Amendment - Cover note - EFRAG FR TEG 23-01-19.pdf 09-02 - IAS 12 Amendment - Issues paper - EFRAG FR TEG 23-01-19.pdf
Break	10:30	10:45
10. Rate-regulated Activities	10:45	12:15	RRA Team	10-01- Cover note - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG 23-01-18 docx.pdf 10-02 - Allowable expense and benchmark expenses - Rate-regulated Activities - EFRAG FR TEG 23-01-18.pdf 10-03 - Differences between the recovery period and assets' useful lives- Regulatory Assets and Regulatory Liabilities- EFRAG FR TEG 23-01-18.pdf 10-04 - IASB paper ap9d-use-of-the-direct-relationship-concept-overview.pdf EFRAG FR TEG 23-01-18.pdf
Lunch Break	12:15	12:55
11. Business Combinations under Common Control	12:55	13:55	BCUCC team	11-01 - Cover note - BCUCC - EFRAG FR TEG 23-01-19.pdf 11-02 - Issues paper on BCUCC - EFRAG FR TEG 23-01-19.pdf
End of meeting	13:55	13:55

EFRAG FR TEG Meeting 18 - 19 January 2023

Meeting news

12/01/2023 - EFRAG FR TEG physical meeting 18 - 19 January 2023

28/12/2022 - EFRAG FR TEG physical meeting 18 - 19 January 2023

Running order