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EFRAG TEG meeting September 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  15/09/2021        
  01 Post-implementation Review of IFRS 9 16:00 17:00 FI Team 01-01 - IFRS 9 PIR - Cover note - EFRAG TEG 21-09-15.pdf
01-02 -Views from EFRAG FIWG and IAWG members - EFRAG TEG 21-09-15.pdf
01-03 - Issues Paper - Analysis of issues identified through initial feedback - EFRAG TEG 21-09-15.pdf
01-03A - Detailed background on Contractually linked instruments – non-recourse - EFRAG TEG 21-09-15.pdf
Detailed background on FVOCI business model (Erlend Kvaal)
01-03C - Interaction on green finance and IFRS 9 requirements - EFRAG TEG 21-09-15.pdf
           
  16/09/2021        
  03 Business Combinations under Common Control 09:15 11:15 BCUCC team 03-01 - Cover note - BCUCC - EFRAG TEG 21-09-16.pdf
03-02 - Issues paper on BCUCC outreach - EFRAG TEG 21-09-16.pdf
03-03 - Comment letter analysis BCUCC - EFRAG TEG 21-09-16.pdf
03-04 Issues paper - Overview of outreach and comment letters received - EFRAG TEG 21-09-16.pdf
03-05A BCUCC - Final Comment letter - marked-up - EFRAG TEG 21-09-16.pdf
03-05B BCUCC - Final Comment letter - clean - EFRAG TEG 21-09-16.pdf
  Break 11:15 11:25
  03 Business Combinations under Common Control (continued) 11:25 12:30 BCUCC team
  Break 12:30 13:00
  04 Disclosure Initiative - Subsidiaries that are SMEs 13:00 15:00 Disclosure Initiative team 04-01 Subsidiaries without Public Accountability - Cover note - TEG 21-09-15.pdf
04-02 EFRAG Draft Comment Letter on Subsidiaries that are SMEs - TEG 21-09-15.pdf
  Break 15:00 15:15
  05 Supplier Finance Arrangements 15:15 16:00 SFA team 05-01 Supplier Finance Arrangements - Cover note - TEG 21-09-15.pdf
05-02 Supplier Finance Arrangements - Update - TEG 21-09-15.pdf
  06 Variable and Contingent Consideration 16:00 17:30 VCC team 06-01 Cover note - variable consideration - TEG 21-09-15.pdf
06-02 Issues paper illustrating the issues with examples.pdf
06-03 Issues paper on guidance on liabilities in the CF.pdf
06-04 Issues paper on what cost means.pdf