EFRAG FR TEG Webcast Meeting 19 September 2025

07-01-_cover_note_-_regulatory_assets_and_regulatory_liabilities_-_educational_session_-_efrag_fr_teg_25-09-19_1.pdf
07-02_-_prospective_ifrs_20_-_rarl-_illustrative_examples_-_efrag_fr_teg_meeting_2025-09-19.pdf
07-03_-_educational_session_fr_teg_meeting_june_2025_-_for_background_purposes_1.pdf

EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025

05-01_-_issues_paper_on_rra_-_efrag_fr_teg-cfss_25-07-01.pdf
05-02_iasb_ap2_rate-regulated_activities_-_efrag_teg-cfss_25-07-01.pdf

EFRAG FR TEG Webcast Meeting 12 June 2025

10-01- Regulatory assets and regulatory liabilities - cover note - EFRAG FR TEG 25-06-12.pdf
10-02 - Prospective IFRS Standard - RARL- Main requirements - EFRAG FR TEG meeting 2025-06-12.pdf

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

06-01 - Cover note RRA - EFRAG FR TEG and FRB meeting 25-05-14.pdf
06-02 - Issues paper on EU regulatory schemes - EFRAG FR TEG-FRB 25-05-14.pdf
06-03 - Preliminary results - preparer survey - EFRAG FR TEG and FRB meeting 2025-05-14.pdf

EFRAG FR TEG Webcast Meeting 16 April 2025

04-01 - RRA project - Measurement - EFRAG FR TEG 25-04-16.pdf

EFRAG FR TEG Webcast Meeting 15 April 2025

10-01 - Cover note RRA project - EFRAG FR TEG 25-04-15.pdf
10-02 - Issues paper on RRA Unit of account and offsetting - EFRAG FR TEG 25-04-15.pdf
10-03 - Recognition and Derecognition of RA and RL - EFRAG FR TEG 25-04-15.pdf
10-04 - Recognition and derecognition examples - EFRAG FR TEG 25-04-15.pdf

EFRAG FR TEG Webcast Meeting 11 March 2025

05-01 - Rate-regulated activities - Cover note - EFRAG FR TEG 25-03-11.pdf
05-02 - Total allowed compensation - EFRAG FR TEG meeting 2025-03-11.pdf
05-03 - Issues paper on RRA Unit of account and offsetting - EFRAG FR TEG 25-03-11.pdf
05-04 - Total allowed compensation - RRAWG - EFRAG FR TEG 2025-03-11 (FOR BACKGROUND PURPOSES).pdf
05-05 - Performance Incentives - RRAWG - EFRAG FR TEG 2025-03-11 (FOR BACKGROUND PURPOSES).pdf
05-06 - Long-term Performance Incentives - RRAWG - EFRAG FR TEG 2025-03-11 (FOR BACKGROUND PURPOSES).pdf
05-07 - Other items included in the Regulatory Capital Base - RRAWG - EFRAG FR TEG 2025-03-11 (FOR BACKGROUND PURPOSES).pdf

EFRAG FR TEG Physical Meeting 12 February 2025

07-01-_updated_version_-_plan_for_efrag_fr_teg_further_discussions_related_to_future_rarl_standard_-_issues_paper-_efrag_fr_teg_25-02-11.pdf
07-02_-_summary_of_the_iasbs_redeliberations_-_rra_for_background_purposes_-_efrag_fr_teg_2025-02-11_1.pdf
07-03_-_overview_of_the_rra_accounting_model_-_efrag_fr_teg_2025-02-11_1.pdf

EFRAG FR TEG Physical Meeting - 11 February 2025

07-01-_plan_for_efrag_fr_teg_further_discussions_related_to_future_rarl_standard_-_issues_paper-_efrag_fr_teg_.pdf
07-02_-_summary_of_the_iasbs_redeliberations_-_rra_for_background_purposes_-_efrag_fr_teg_2025-02-11.pdf
07-03_-_overview_of_the_rra_accounting_model_-_efrag_fr_teg_2025-02-11.pdf

EFRAG FR TEG - CFSS Physical meeting 3 December 2024

05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 3 December 2024.pdf
05-02 IASB AP1_Rate-regulated activities - EFRAG FR TEG-CFSS 24-12-03.pdf

EFRAG FR TEG Webcast Meeting 13 September 2024

10-01 Issues paper - Scope and approach towards preparatory work for endorsement advice - EFRAG FR TEG 2024-09-13.pdf
10-02 EFRAG TEG meeting 13 september 2024 - Summary of the IASB’s redeliberations - RRA (for background purposes) - EFRAG FR TEG 2024-09-13.pdf

EFRAG FR TEG - CFSS Webcast Meeting 12 September 2024

05-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 12 September 2024.pdf
05-02 - IASB AP3_Rate-regulated activities (for background only)- 24-09-12.pdf

EFRAG FR TEG Webcast Meeting 18 January 2024

05-01 - Regulatory assets and regulatory liabilities- Cover note - EFRAG FR TEG - TEG 24-01-18.pdf
05-02 Survey results - Direct (indirect) relationship concept - EFRAG FR TEG 24-01-18.pdf
05-03 - Background paper - IASB paper ap9b-the-direct-no-direct-relationship-concept-report-on-findings-from-the-survey .pdf