EFRAG FR TEG CFSS Webcast Meeting 18 September 2025

08-01_-_equity_method_issues_paper_-_efrag_teg-cfss_25-09-18_1.pdf
08-02_-_october_ap4_equity_method_cover_paper_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
08-03_-_ap4b_other_changes_in_an_investors_ownership_interest_dilution_gains_or_losses_asaf_october_-_efrag_teg-cfss_25-09-18.pdf

EFRAG FRB & EFRAG FR TEG Joint Webcast Meeting 15 January 2025

03-01 - Equity Method ED - Cover note and summary of feedback and proposed changes - EFRAG FRB-FR TEG 25-01-15.pdf
03-02 - Equity Method ED - (draft) Final Comment letter - Clean version - EFRAG FRB-FR TEG 25-01-15.pdf
03-03 - Equity Method ED - (draft) Final Comment letter - Track changes - EFRAG FRB-FR TEG 25-01-15.pdf
03-04 - Equity Method ED - Comment letter analysis - EFRAG FRB-FR TEG 25-01-15.pdf

EFRAG FR TEG - CFSS Physical meeting 3 December 2024

07-01 -FR TEG CFSS - Equity Method ED.pdf

EFRAG FRB Webcast Meeting 07 November 2024

02-01 - Equity Method - Cover Note - EFRAG FRB - 2024-11-07.pdf
02-02 - Equity Method ED - Draft Comment letter.pdf
02-03- Equity Method ED - Draft Comment letter for FRB approval- Tracked changes relative to version uploaded for FR TEG meeting.pdf
02-04 Background reading paper only- version of Draft comment letter to be discussed by EFRAG FR TEG on 4 November 2024.pdf
02-05 IASB's Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf
02-06 Snapshot_Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf

EFRAG FR TEG Webcast Meeting 04 November 2024

05-01 - Equity Method - Cover Note - EFRAG FRB FR TEG - 2024-11-04.pdf
05-02 - Equity Method ED - Draft Comment letter.pdf
05-03 Summary of recent outreaches, recent EFRAG FRB and FR TEG meetings.pdf
05-04 IASB's Exposure Draft Equity Method of Accounting, IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf
05-05 Snapshot_Equity Method of Accounting, IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf
05-06 Basis for Conclusion of [draft] IAS 28 Investments in Associates and Joint Ventures (revised 202x).pdf

EFRAG FR TEG & EFRAG FRB Physical Meeting 8 October 2024

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
10-02- Equity Method - Issues Paper - 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

EFRAG FR TEG Webcast Meeting 4 June 2024

02-01 - Equity Method - Cover Note - EFRAG TEG - 2024-06-04.pdf
02-02 - Equity Method - Issues Paper - EFRAG TEG - 2024-06-04.pdf

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

05-01 Equity Method - Cover Note - 14-05-2024.pdf
05-02 Equity Method - Issues Paper - 14-05-2024.pdf