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EFRAG FR TEG Webcast Meeting 13 September 2024

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  13/09/2024        
  5. Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures 09:40 11:10 Project team 05-01 - IASB Exposure Draft - Amendments to IFRS 19 Subsidiaries without Public Accountability Disclosures - Draft Comment Letter - EFRAG FR TEG 2024-09-13
  Break 11:10 11:20
  6. Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21) 11:20 12:05 Project team 06-01 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Cover note - EFRAG FR TEG 2024-09-13
06-02 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Draft Comment letter - EFRAG FR TEG 24-09-13
06-03 – IASB Exposure draft - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - EFRAG FR TEG 2024-09-13
  7. Provisions - Targeted Improvements to IAS 37 12:05 12:50 Project team 07-01 - Provisions - Targeted improvements - Cover note - EFRAG FR TEG - 2024-09-13
07-02 - Provisions - Targeted improvements - Outlined draft comment letter - EFRAG FR TEG - 2024-09-13
07-03 - Provisions - Targeted improvements - Tentative IASB decisions to date - EFRAG FR TEG - 2024-09-13
  Lunch break 12:50 13:20
  8. Cash Flow Reporting 13:20 14:50 Project team 08-01 - Cover note - EFRAG FR TEG 24-09-13.pdf
08-02 - Proposed Discussion Paper on the statement of cash flows - EFRAG FR TEG 24-09-13.pdf
08-03 - Proposed chapter on the statement of cash flows from financial institutions - EFRAG FR TEG 24-09-13.pdf
  Break 14:50 15:00
  9. IASB Annual Improvements 15:00 15:45 Project team 09-01 - AIP - Cover note_EFRAG FR TEG 13-09-2024.pdf
09-02 - Annual Improvements Vol 11 - DEA - Letter to the EC.pdf
09-03 - Annual Improvements Vol 11 - DEA - Invitation to comment.pdf
  10. Rate-regulated activities 15:45 16:45 Project team 10-01 Issues paper - Scope and approach towards preparatory work for endorsement advice - EFRAG FR TEG 2024-09-13.pdf
10-02 EFRAG TEG meeting 13 september 2024 - Summary of the IASB’s redeliberations - RRA (for background purposes) - EFRAG FR TEG 2024-09-13.pdf
  End of the meeting 16:45 16:45