EFRAG FR TEG Physical Meeting 14 February 2024

Start date: 14/02/2024
End date: 14/02/2024
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

24/01/2024 - EFRAG FR TEG Physical Meeting 14 February 2024

EFRAG announces that it will hold its EFRAG FR TEG physical meeting on Wednesday 14 February 2023. To attend the meeting in person at the EFRAG Offices, or watch the live webcast or the on-demand recording at a later stage, please click here

The agenda and public documents for the meeting can be found here

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	14/02/2024
	4. Business Combinations - Disclosures, Goodwill and Impairment	09:40	11:40	Project team	04-01- Cover note - BCDGI - EFRAG FR TEG - 24-02-14.pdf 04-03 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG 24-02-14.pdf 04-04 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FR TEG 24-02-14.pdf 04-02 - Key messages EFRAG DCL - BCDGI - EFRAG FR TEG 24-02-14.pdf
	Break	11:40	11:55
	5. Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures)	11:55	12:55	Project team	05-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG 24-02-14.pdf 05-02 IFRS 9 Amendments to CM - Feedback on CCF - EFRAG FR TEG 24-02-14.pdf 05-03 IFRS 9 Amendments to CM - Feedback on financial assets with non-recourse features and contractually linked instruments - EFRAG FR TEG 24-02-14.pdf
	Lunch Break	12:55	13:40
	6. Power Purchase Agreements - Own use exemption (amendment to IFRS 9)	13:40	15:10	Project team	06-03 -PPA Illustrative Example Alternative Model - EFRAG FR TEG meeting 2024-02-14.pdf 06-01 -PPA Cover Note - EFRAG FR TEG meeting 2024-02-14.pdf 06-02 -PPA Issues Paper - EFRAG FR TEG meeting 2024-02-14.pdf
	7. PIR IFRS 16 Leases	15:10	16:10	Project team	07-01 - PIR IFRS 16 - Cover note - EFRAG FR TEG 24-02-14.pdf 07-02 - PIR IFRS 16 - EFRAG On line survey to users on the effects of IFRS 16 - EFRAG FR TEG 24-02-14.pdf
	End of meeting	16:10	16:10