EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

04/07/2023 - 04/07/2023
09:30 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

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Running order

09:35 - 09:40 Opening, welcome and apologies
09:40 - 10:35 06. Primary Financial Statements
10:35 - 10:45 Break
10:45 - 11:30 7. Business Combinations under Common Control (BCUCC)
11:30 - 12:15 8. Provisions—Targeted Improvements
12:15 - 12:40 9. Business Combinations—Disclosures, Goodwill and Impairment
12:40 - 13:20 Lunch Break
13:20 - 14:20 10. Climate-related Risks in the Financial Statements
14:20 - 15:05 11. Equity Method
15:05 - 15:15 Break
15:15 - 15:45 12. IFRS IC discussions
15:45 - 15:55 13. Supplier Finance Arrangements
15:55 - 16:55 14. ISSB Agenda consultation
16:55 - 17:55 15. SASB methodology
17:55 - 18:00 16. Agenda topics for next EFRAG TEG-CFSS and ASAF meetings
18:00 - 18:00 End of meeting
Presenters
Project team
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Project team
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Sapna Heeralall

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