EFRAG FR TEG - CFSS Online Meeting - 26 November 2025

Start date: 26/11/2025
End date: 26/11/2025
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Running order

Agenda item	Start time	End time	Presenters	Documents
26/11/2025
1. Opening	09:00	09:05	Sebastien Harushimana
2. Summary of Discussions	09:05	09:10	Sebastien Harushimana	02-01 - SoD EFRAG FR TEG CFSS 18 September 2025 - EFRAG FR TEG-CFSS 25-11-26
3. EFRAG Update	09:10	09:40	Sebastien Harushimana, Chiara Del Prete
4. ESMA, EC and IASB Update	09:40	10:10	ESMA Staff, EC Staff, IASB Staff	04-01 - IASB Technical update - EFRAG FR TEG-CFSS meeting 2025-11-26.pdf
Opening of public session	10:10	10:15		EFRAG FR TEG - CFSS meeting 26 November 2025 - Agenda (Final).pdf
5. Statement of Cash Flows and Related Matters	10:15	11:00	Project team	05-02 AP5_Statement of Cash Flows and Related Matters_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf 05-01 - Issues paper on SCF and Related Matters - EFRAG FR TEG-CFSS 25-11-26.pdf
Break	11:00	11:10
6. Intangible assets	11:10	12:25	Project team	06-02 AP3_Intangible Assets_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf
Lunch	12:25	13:05
7. EC IFRIC support and monitoring IFRIC deliberations	13:05	13:35	Project team	07-01 Update on IFRS IC activities - EFRAG FR TEG-CFSS 25-11-26.pdf
8. Provisions—Targeted Improvements	13:35	14:20	Project team	08-02 AP1_Provisions Cover Paper_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf 08-03 AP1A_Provisions - Levies - Ideas for application requirements_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf 08-04 AP1B_Provisions - Levies - Illustrative examples_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf 08-05 AP1C_Provisions - Discount rates_ASAF_December (Background Paper) EFRAG FR TEG CFSS 25-11-26.pdf 08-01 - Provisions - Levies and discount rates - TEG CFSS Meeting 26 November 2025.pdf
9. Business Combinations—Disclosures, Goodwill and Impairment	14:20	15:05	Project team	09-02 - BACKGROUND PAPER - AP6_BCDGI_Performance and expected synergy information_ASAF_December - EFRAG FR TEG-CFSS 25-11-26.pdf
Break	15:05	15:15
10. PIR IFRS 9 Hedge Accounting	15:15	15:45	Project team	10-01 PIR IFRS 9 Hedge Accounting - Preliminary summary of issues - EFRAG FR TEG - CFSS 25-11-26.pdf
11. Amortised Cost Measurement	15:45	16:15	Project team	11-02 - AP2_Amortised Cost Measurement_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf 11-05 Amortised Cost - Modification of financial instruments (EFRAG FR TEG paper - background)- EFRAG FR TEG - CFSS 25-11-26.pdf 11-01 Amortised Cost - Issues paper - EFRAG FR TEG - CFSS 25-11-26.pdf 11-03 Amortised Cost - Determining EIR at initial recognition (EFRAG FR TEG paper - background) - EFRAG FR TEG - CFSS 25-11-26.pdf 11-04 Amortised Cost - Subsequent changes to the EIR - (EFRAG FR TEG paper - background) - EFRAG FR TEG - CFSS 25-11-26.pdf
12. OIC’s project on business combinations under common control	16:15	16:45		12-01 - AP8_BCUCC_OIC_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
13. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings	16:45	16:50	EFRAG Secretariat	13-01 - AP9_Agenda planning and feedback_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
14. UKEB’s project on statement of cash flows ( Background paper only )	16:50	16:50		14-01 - AP4_Statement of Cash Flows_UKEB_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf
15. IASB’s Prioritisation Framework ( Background paper only )	16:50	16:55		15-01 - AP7_The IASB's Prioritisation Framework_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf 15-02 AP7A_The IASB's Prioritisation Framework_ASAF_December (Background paper) - EFRAG FR TEG - CFSS 25-11-26.pdf