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EFRAG TEG meeting December 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  21/12/2021        
  05 Classification of Liabilities as Current or Non-current (Amendments to IAS 1) 09:55 11:45 IAS 1 team 05-01 Non-current Liabilities with Covenants - Cover Note - TEG 21-12-21.pdf
05-02 Non-current liabilities - Draft comment letter ED-2021-9 - EFRAG TEG 21-12-21.pdf
05-03 IASB’s Exposure Draft Non-Current Liabilities with Covenants.pdf
05-04 Snapshot - ED-2021-9.pdf
  Break 11:45 12:00
  06 IFRS 17 Comparatives 12:00 13:00 IFRS 17 team 06-01 Cover note - DEA IFRS 17 and IFRS 9 Comparatives - EFRAG TEG 21-12-21.pdf
06-02 Draft Endorsement Advice IFRS 17 and IFRS 9 Comparatives - EFRAG TEG 21-12-21.pdf
06-02A DEA - Invitation to comment - IFRS 17 and IFRS 9 Comparatives - EFRAG TEG 21-12-21.pdf
  07 Supplier Finance Arrangements 13:30 15:00 SFA team 07-01 - Cover note SFA - EFRAG TEG 21-12-21.pdf
07-02 - EFRAG Draft comment letter SFA - EFRAG TEG 21-12-21.pdf
07-03 - IASB ED Supplier Finance Arrangements - EFRAG TEG 21-12-21.pdf
           
  22/12/2021        
  08 Disclosure Initiative - Targeted Standards-level Review of Disclosures 09:00 11:30 Disclosure Initiative team 08-01 Cover note - Disclosure Requirements in IFRS Standards - TEG 2021-12-22.pdf
08-02 - Issues paper - Towards a Final Comment Letter - Disclosure Requirements in IFRS Standards - TEG 2021-12-22.pdf
08-03 Fieldwork feedback statement - Disclosure Initiative in IFRS Standards - TEG 2021-12-22.pdf
08-04 - Summary of the Survey of smaller and medium entities - TEG 2021-12-22.pdf
08-05 - Interviews of Auditors of Smaller entities - TEG 2021-12-22.pdf
  09 EFRAG Research project: Crypto-assets 11:30 13:00 Crypto assets team 09-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
09-02 - Summary of Feedback received - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
09-03 - Detailed Analysis of Feedback received - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
09-04 - Issues paper - Key developments in the crypto market since DP - EFRAG TEG 22-12-21.pdf
09-05 - Issues Paper - Preliminary recommended options on developing IFRS requirements for Crypto-Assets (Liabilities) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
09-06 - Webinar outreach report (background paper) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
09-07 - EFRAG Discussion Paper-Accounting for Crypto-Assets (Liabilities) (background paper)- EFRAG TEG 22-12-21.pdf
  Break 13:00 13:30
  10 Dynamic Risk Management 13:30 14:30 DRM Team 10-01 Cover note DRM EFRAG TEG 21-12-22.pdf
10-02 IASB tentative decisions regarding risk limits EFRAG TEG 21-12-22.pdf
  11 Post-implementation Review of IFRS 9 - Classification and Measurement 14:30 16:00 IFRS 9 Team 11-01 - PIR IFRS 9 - cover note - EFRAG TEG 21-12-21.pdf
11-02 - PIR IFRS 9 - TLTRO issue - EFRAG TEG 21-12-21.pdf
11-03 - PIR IFRS 9 - BACS issue - EFRAG TEG 21-12-21.pdf
11-04 - PIR IFRS 9 - IFRS IC staff paper TLTRO - EFRAG TEG 21-12-22.pdf
11-05 - PIR IFRS 9 - IFRS IC staff paper BACs - EFRAG TEG 21-12-22.pdf