EFRAG FR TEG Meeting 16 March 2023

Start date: 16/03/2023
End date: 16/03/2023
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

08/03/2023 - Revised Agenda; EFRAG FR TEG webcast meeting only 16 March 2023

EFRAG announces that according to its revised agenda, the EFRAG FR TEG webcast meeting will be held only on Thursday 16 March 2023. To watch the live webcast please register here.
27/02/2023 - EFRAG FR TEG webcast meeting 15 - 16 March 2023

EFRAG announces that it will hold its EFRAG FR TEG webcast meeting on Wednesday 15 March 2023 and Thursday 16 March. To watch the webcast on 15 March please register here and on 16 March please register here.

Running order

Agenda item	Start time	End time	Presenters	Documents
16/03/2023
03. Non-current Liabilities with Covenants – Amendments to IAS 1	09:30	10:15	Project team	03-01-Cover note and summary of feedback - FEA on Amendments to IAS 1 - FR TEG 23-03-16.pdf 03-02 FEA -Letter to the EC Providing Advice - Amendments to IAS 1_track changes.pdf
04. Business Combinations – Disclosures, Goodwill and Impairment	10:15	11:15	BCDGI team	04-02 - Issues paper - Management approach - Business Combinations - Disclosures goodwill and impairment project - EFRAG TEG 16 March 2023.pdf 04-01 - Cover note -Business Combinations - Disclosures Goodwill and Impairment project - EFRAG TEG 16 March 2023.pdf 04-03 - Other aspects of the management approach - Issues paper - EFRAG TEG 16 March 2023.pdf
Break	11:15	11:30
05. Dynamic Risk Management	11:30	12:30	DRM Team	05-01 - Cover note - DRM - Update on IASB tentative decisions - EFRAG FR TEG 23-03-16.pdf 05-02 - Issue paper - DRM - Equity and notional alignment - EFRAG FR TEG 23-03-16.pdf 05-03 - Issue paper - DRM - Eligible items - EFRAG FR TEG 23-03-16.pdf 05-04 - Issue paper - DRM - Unexpected changes - EFRAG FR TEG 23-03-16.pdf
Lunch Break	12:30	13:00
06. Post-implementation Review of IFRS 15	13:00	15:00	IFRS 15 Team	06-01-Issues paper - PIR IFRS 15 categorisation of application challenges .pdf 06-02 - Survey on PIR IFRS 15 - EFRAG FR TEG 2023-03-16.pdf
Break	15:00	15:15
07. Financial Instruments with Characteristics of Equity	15:15	16:15	FICE Team	07-01 FICE - Cover note - EFRAG TEG 23-03-16.pdf 07-02 FICE - Presentation of equity and financial liabilities - EFRAG TEG 23-03-16.pdf 07-03 FICE - Sweep issues - EFRAG TEG 23-03-16.pdf
08. PIR IFRS 9 Impairment (ECL)	16:15	16:45	Project team	08-01 - IFRS 9 PIR ECL - List of issues - Cover Note - FR TEG 23-03-16.pdf 08-02 - IFRS 9 PIR ECL - List of issues - Issues paper - FR TEG 23-03-16.pdf
End of meeting	16:45	16:45

EFRAG FR TEG Meeting 16 March 2023

Meeting news

08/03/2023 - Revised Agenda; EFRAG FR TEG webcast meeting only 16 March 2023

27/02/2023 - EFRAG FR TEG webcast meeting 15 - 16 March 2023

Running order