Business Combinations - Disclosures, Goodwill and Impairment

Active
Exposure draft consultation
Isabel Batista

EFRAG FR TEG CFSS Webcast Meeting 18 September 2025

07-01-_bcdgi_-_issues_paper_-_proposed_exemption_and_proposal_for_restructurings_and_asset_enhancements_when_calculating_viu_teg-cfss_25-09-18.pdf
07-02_-_ap1_-_bcdgi_cover_paper_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
07-03_-_ap1a_-_bcdgi_exemption_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
07-04_-_ap1b_-_bcdgi_future_restructuring_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf

EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025

08-01_issues_paper_on_a_rebuttable_presumption_for_performance_information_teg-cfss_25-07-01.pdf
08-02_asaf_agenda_paper_ap5_bcdgi_asaf_july.pdf

EFRAG FRB & EFRAG FR TEG Joint Physical Meeting 14 May 2025

07-01 - BCDGI project - Summary of feedback received - Joint EFRAG FR TEG- FRB 25-05-14.pdf

EFRAG FRB Webcast Meeting 17 July 2024

06-01 - Cover note - EFRAG FRB 24-07-17.pdf
06-01 - Cover note - EFRAG FRB 24-07-17.pdf
06-02 - BCDGI - EFRAG Proposed FCL - EFRAG FRB 24-07-17.pdf
06-03 - BCDGI - Background paper - Outreach summary report - EFRAG FRB 24-07-17.pdf
06-04 - BCDGI - Background paper - Comment Letter Analysis - EFRAG FRB 24-07-17.pdf

EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

07 - 02 ASAF July 2024 Paper ap5-bcdgi.pdf
07-01- Outreach on Exposure Draft - BCDGI - EFRAG FR TEG-CFSS - 24-07-02.pdf

EFRAG FR TEG & EFRAG User Panel Joint Physical Meeting 14 May 2024

04-01 - BCDGI - Cover Note - EFRAG Draft Comment Letter - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
04-02 - BCDGI - EFRAG Draft Comment Letter Presentation - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf

EFRAG FR TEG Physical Meeting 14 February 2024

04-01- Cover note - BCDGI - EFRAG FR TEG - 24-02-14.pdf
04-02 - Key messages EFRAG DCL - BCDGI - EFRAG FR TEG 24-02-14.pdf
04-03 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG 24-02-14.pdf
04-04 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FR TEG 24-02-14.pdf