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EFRAG FR TEG & EFRAG FRB Physical Meeting 8 October 2024

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  08/10/2024        
  6. EFRAG FR Due Process Procedures 09:50 10:20 Saskia Slomp, Filipe Alves 06-01 EFRAG Consultation on FR Due Process Procedures - EFRAG FRB-TEG 24-10-08.pdf
06-02 EFRAG ED - FR Due Process Procedures - Sept 2024 - EFRAG FRB-TEG 24-10-08 - Background only.pdf
06-03 Summary of EFRAG Exposure Draft on FR DPP-September 2024 - EFRAG FRB-TEG 24-10-08 - Background only.pdf
  7. Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures) 10:20 10:50 Project team 07-01 IFRS 9 Amendments to CM - Cover Note - EFRAG FR TEG-FRB 24-10-08.pdf
07-02 Amendments to Classification and Measurement of Financial Instruments FEA - Letter to the EC - EFRAG FR TEG-FRB 24-10-08.pdf
  Break 10:50 11:05
  8. Dynamic Risk Management (DRM) 11:05 11:35 Project team 08-01 - DRM - Cover note - EFRAG FRB FR TEG 24-10-08.pdf
08-02 - DRM - IASB AP4-cover-note (for background only) - EFRAG FRB FR TEG 2024-10-08.pdf
  9. IFRS 19 Subsidiaries without public accountability: Disclosures 11:35 12:05 09-01-SWPA - Cover note - EFRAG FRB and FR TEG joint meeting 08-10-24.pdf
  Lunch break 12:05 13:05
  10. Equity Method 13:05 14:05 Project team 10 - 03 - Equity Method - Stakeholder Feedback - EFRAG FRB FR TEG - 2024-10-08.pdf
10-01 - Equity Method - Cover Note - EFRAG FRB FR TEG - 2024-10-08.pdf
10-04 - Exposure Draft Equity Method.pdf
10-05 - Snapshot Equity Method.pdf
10-06 - Mark up version IAS 28 Equity Method.pdf
10-02- Equity Method - Issues Paper - EFRAG FRB FR TEG - 2024-10-08.pdf
  11. Annual Improvements to IFRS Accounting Standards Vol 11 14:20 14:50 Project team 11-03 - Annual Improvements Vol 11 - DEA - Invitation to comment.pdf
11-01 - AIP - Cover note_EFRAG FRB 08-10-2024.pdf
11-02 - Annual Improvements Vol 11 - DEA - Letter to the EC.pdf
  12. Cash Flow Reporting 14:50 15:25 Rasmus Sommer, Ioanna Michailidi 12-01 Cover Note – EFRAG DP on the statement of cash flows – EFRAG FR TEG and FRB meeting 24-10-08
12-02 EFRAG DP on the statement of cash flows TEG FRB 24-10-08.pdf