EFRAG Board meeting 14 January 2021

14/01/2021 - 14/01/2021
16:00 - 18:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

15:00
15:05
01 Opening, welcome and apologies
15:05
17:30
02 Goodwill and Impairment
Presenters
Jean-paul Gauzes
Presenters
EFRAG management
Documents

Meeting news

Meeting documents

02-01 BCDGI - Cover note - EFRAG Board 21-01-14.pdf
02-02 - BCDGI - Issues Paper on Q7 Impairment only vs amortisation- EFRAG Board 21-01-14.pdf
Issues Paper
02-03 Proposed Final Comment letter on IASB DP-2020-1 Business Combinations—Disclosures, Goodwill and Impairment.pdf
Comment Letter
02-03A - Proposed Final Comment letter on IASB DP-2020-1 Business Combinations—Disclosures, Goodwill and Impairment tracked changes.pdf
Comment Letter
02-04 BCDGI – Issues paper on suggested changes to EFRAG’s DCL – EFRAG Board 21-01-14.pdf
02-05 BCDGI - Comment letter analysis - EFRAG Board 21-01-14.pdf
02-06 BCDGI - Issues paper updating feedback received during outreach activities relating to DCL on DP - EFRAG Board 21-01-14 (provided as background paper).pdf
02-06A BCDGI - Issues paper updating feedback received during outreach activities relating to DCL on DP (tracked changes version) - EFRAG Board 21-01-14 (provided as background paper).pdf