EFRAG FR TEG Physical Meeting 7 October 2024

Start date: 07/10/2024
End date: 07/10/2024
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

02/10/2024 - EFRAG FR TEG Physical Meeting 7 October 2024

EFRAG announces that it will hold its EFRAG FR TEG physical meeting on Monday 7 October 2024. 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
	07/10/2024
	3. Dynamic Risk Management (DRM)	11:40	12:25	Project team	03-01 - DRM - Cover note - EFRAG FR TEG 24-10-07.pdf 03-02 - DRM - IASB AP4-cover-note (for background only) - EFRAG FR TEG 2024-10-07.pdf 03-03 - DRM - Capacity assessment - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf 03-04 - DRM - Presentation requirements - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf 03-05 - DRM - Disclosure requirements - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf 03-06 - DRM - Applicable risk management activities for the DRM model - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf 03-07 - DRM - Optional application of the DRM model - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
	Lunch Break	12:25	13:25
	4. IFRS 18 Presentation and Disclosure in Financial Statements	13:25	14:55	Project team	04 - 02 DEA FEA -Letter to the EC_IFRS 18 - EFRAG FR TEG Meeting 07 October 2024 - Word Document shared with TEG members.pdf 04-01 - Cover note - PFS DEA - 7 October 2024.pdf
	Break	14:55	15:10
	5. Power Purchase Agreements (amendments to IFRS 7 and IFRS 9)	15:10	15:50	Project team	05-01 - PPA cover note - FR TEG 2024-10-07.pdf 05-02 - Scope - Issues paper - FR TEG 2024-10-07.pdf 05-03 - Own use - Issues paper - FR TEG 2024-10-07.pdf
	6. IFRS 9 Amortised Cost Measurement	15:50	16:10	Project team	06-01 Amortised Cost - Cover Note - EFRAG FR TEG 24-10-07.pdf
	7. Equity instrutments at FVOCI (recycling)	16:10	16:45	Project team	07-01 Equity recycling - Cover note - EFRAG FR TEG 24-10-07.pdf 07-02 Equity recycling - Overview of financial statement review - EFRAG FR TEG 24-10-07.pdf
	End of the meeting	16:45	16:45