EFRAG FR TEG Meeting 6 June 2023

Start date: 06/06/2023
End date: 06/06/2023
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

22/05/2023 - EFRAG FR TEG meeting 6 June 2023

EFRAG announces that it will hold its EFRAG FR TEG webcast meeting on Tuesday 6 June 2023. To watch the webcast live or at a later stage please click here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	06/06/2023
	Opening, welcome and apologies	09:55	10:00		00-00 EFRAG FR TEG agenda 6 June 2023.pdf
	5. Business Combinations - Disclosures, Goodwill and Impairment	10:00	11:30	BCDGI team	05-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-06-06.pdf 05-02 Business Combinations - Disclosure Goodwill and Impairment - Reduce costs and complexity- Issues paper - EFRAG FR TEG 23-06-06.pdf 05-03 - BCDGI - Improvements to the goodwill impairment test - EFRAG FR TEG 23-06-06.pdf
	Break	11:30	11:45
	6. EFRAG Research Project on the Statement of Cash Flows and Related Matters	11:45	12:35	Project team	06-01 Issue paper on the scope of EFRAG proactive project on the statement of cash flows.pdf
	7. Financial Instruments with Characteristics of Equity (FICE)	13:20	14:50	FICE Team	07-01 FICE - Cover note - EFRAG FR TEG 23-06-06.pdf 07-02 - Issues paper - Scope of IFRS 7 and additional disclosures - EFRAG FR TEG 23-06-26.pdf 07-03 - Issues paper - Transition - EFRAG FR TEG 23-06-06.pdf 07-04 FICE - Subsidiaries without Public Accountability - EFRAG FR TEG 23-06-06.pdf 07-05 FICE - Due process and permission to begin the balloting process – EFRAG FR TEG 23-06-06 - Background only.pdf 07-06 – Overview of IASB discussions – EFRAG FR TEG 23-06-06 - Background only.pdf 07-07 FICE IASB Tentative decisions – ap5a project update - EFRAG FR TEG 23-06-06 - Background only.pdf
	Break	14:50	15:05
	8. Equity Method - IASB Research Project	15:05	16:05	Project team	08-01 Equity Method - Issues paper - EFRAG FR TEG 23-06-06.pdf
	9. Provisions - Targeted Improvements to IAS 37	16:05	17:05	Project team	09-01 - Provisions - Targeted Improvements - Definition of liability - TEG 230606.pdf 09-02 Provisions - Targeted Improvements - IASB Staff Paper AP22 Apx A for 2023 April - FR TEG 230606.pdf 09-03 Provisions - Targeted Improvements - IASB Staff Paper AP22 Apx B for 2023 April - FR TEG 230606.pdf
	End of meeting	17:05	17:05