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EFRAG FR TEG - CFSS Webcast Meeting 12 September 2024

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  12/09/2024        
  4. Climate-related and Other Uncertainties in the Financial Statements 10:10 10:55 Project team 04-03 – IASB ED Climate-related and Other Uncertainties in the Financial Statements - Proposed illustrative examples – for background - EFRAG FR TEG-CFSS 24-09-12.pdf
04-01 - IASB ED Climate-related and Other Uncertainties in the Financial Statements - Cover note - EFRAG FR TEG-CFSS 24-09-12.pdf
04-02 - IASB ED Climate-related and Other Uncertainties in the Financial Statements – ASAF Paper - EFRAG FR TEG-CFSS 24-09-12.pdf
  5. Rate-regulated Activities 10:55 11:40 Project team 05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 12 September 2024.pdf
05-02 - IASB AP3_Rate-regulated activities (for background only)- 24-09-12.pdf
  Break 11:40 11:55
  6. Power Purchase Agreements 11:55 12:40 Project team 06-01 - Cover note - Power Purchase Agreements.pdf
06-02_Power Purchase Agreements_ASAF_September 2024.pdf
  Lunch 12:40 13:10
  7. Post-implementation Review (PIR) of IFRS 16 Leases 13:10 14:10 Project team TEG-CFSS 12 Sept 2024
TEG-CFSS 12 Sept 2024
TEG-CFSS 12 Sept 2024
TEG-CFSS 12 Sept 2024
TEG-CFSS 12 Sept 2024
  Break 14:10 14:25
  8. Updating Subsidiaries without Public Accountability: Disclosures 14:25 15:10 Project team 08-01 - Issues paper on Updating SwPA - EFRAG FR TEG-CFSS 24-09-12.pdf
  9. Update on IFRS IC topics 15:10 15:40 Project team 09-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 24-09-12.pdf
  10. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings 15:40 15:45 EFRAG Secretariat 10-01 IASB AP9 Agenda planning and feedback_ASAF September 2024 (for background only).pdf
  11. Dynamic Risk Management (DRM) (no session - ASAF paper only) 15:45 15:45 11-01 IASB AP1_DRM Project update_ASAF_September (for background only).pdf
  12. Pollutant Pricing Mechanisms (no session - ASAF paper only) 15:45 15:45
  End of meeting 15:45 15:45