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EFRAG TEG meeting October 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  20/10/2021        
  05 Post-implementation Review of IFRS 9 - Classification and Measurement 09:50 11:05 IFRS 9 Team 05-01 - IFRS 9 PIR - Cover Note - TEG 21-10-20.pdf
05-02 - IFRS 9 PIR - EFRAG draft comment letter - EFRAG TEG 21-10-20.pdf
  06 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (IAS 12 Amendments) 11:20 11:50 IAS 12 team 06-01 - Cover note - Amendments to IAS 12 - EFRAG TEG 2021-10-20.pdf
06-02 - FEA letter to the EC- Amendments to IAS 12 - EFRAG TEG 2021-10-20.pdf
  07 Goodwill and Impairment 11:50 12:20 Goodwill team 07-01 - Project Update - Goodwill and Impairment - EFRAG TEG 21-10-20 21.pdf
  Break 12:20 13:00
  08 Disclosure Initiative—Targeted Standards-level Review of Disclosures 13:00 14:00 Disclosure Initiative team 08-01 - project update - Disclosure Requirements in IFRS Standards - A pilot approach - EFRAG TEG 2021-10-20.pdf
           
  21/10/2021        
  09 Dynamic Risk Management 09:00 10:00 DRM Team 09-01 Cover note DRM EFRAG TEG 21-10-20.pdf
09-02 Amendments to DRM Risk limits - issues paper EFRAG TEG 21-10-21.pdf
09-03 DRM - issues on the carve out EFRAG TEG 21-10-20.pdf
  10 Variable and Contingent Consideration 10:00 11:30 VCC team 10-01 Cover note - Variable consideration - EFRAG TEG 21-10-20.pdf
10-02 Variable consideration - Issues paper on Recognition of an equity component before a liability is recognised - EFRAG TEG 21-10-20.pdf
10-03 Issues paper on mapping of existing IFRS Standards - EFRAG TEG 21-10-20.pdf
10-04 Issues paper on revised structure of Discussion Paper.pdf
  11 Better Information on Intangibles 11:30 11:55 Intangibles team 11-01 Issues paper on EFRAG activities during the DP consultation period.pdf