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EFRAG TEG meeting May 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  19/05/2021        
6 06 Dynamic Risk Management 10:05 12:00 DRM Team 06-01 DRM Cover note EFRAG TEG 21-05-19.pdf
06-03 DRM IRRBB EFRAG TEG 21-05-19.pdf
06-04A DRM IASB Core model_Scenario Pack EFRAG TEG 21-05-19.pdf
06-04 An introduction to DRM - EFRAG TEG 21-05-19.pdf
06-02 - DRM - feedback on viability and operability - EFRAG TEG 21-05-19.pdf
  Break 12:00 12:15
7 07 Disclosure Initiative - Subsidiaries that are SMEs 12:15 13:15 Disclosure Initiative team 07-01 Subsidiaries that are SMEs - Cover Note - TEG 21-05-19.pdf
  Break 13:15 13:45
  07 Disclosure Initiative - Subsidiaries that are SMEs (continued) 13:45 14:45 07-02 Subsidiaries that are SMEs - Update - TEG 21-05-19.pdf
07-03 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-05-21.pdf
           
  20/05/2021        
8 08 Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 09:00 10:30 PIR Team 08-01 PIR 10-11-12 - Overview of issues reported - Cover Note - TEG 210519.pdf
08-02 PIR 10-11-12 - Overview of issues reported - Response to RFI - TEG 210519.pdf
9 09 Lack of Exchangeability (Amendments to IAS 21) 10:30 11:30 IAS 21 team 09-01 Lack of Exchangeability - Cover Note - TEG 210519.pdf
09-02 Lack of Exchangeability - DCL - TEG 210519.pdf
  Break 11:30 11:45
10 10 EFRAG research project: Crypto-Assets 11:45 12:15 Crypto assets team 10-01 Crypto-assets (liabilities) - Cover note - EFRAG TEG 21-05-20.pdf
10-02 Crypto-assets (liabilities) - Issues paper with high-level summary of crypto-assets (liabilities) discussion paper outreach - EFRAG TEG 21-05-20.pdf
11 11 Update about IFRS IC’s discussions 12:15 12:45 IFRS IC team 11-01 Update on IFRS IC Activities - EFRAG TEG 21-05-19.pdf
  Break 12:45 13:15
12 12 Rate-regulated Activities 13:15 14:15 RRA Team 12-01 - Cover note RRA - EFRAG TEG 21-05-20.pdf
12-02 - EFRAG Secretariat Briefing - Regulatory Assets and Regulatory Liabilities - EFRAG TEG 21-05-20.pdf