EFRAG Board meeting July 2021

07/07/2021 - 07/07/2021
08:30 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

09:10 - 10:55 05 Better Information on Intangibles
10:55 - 11:10 Break
11:10 - 12:00 06 Disclosure Initiative – Subsidiaries that are SME
12:00 - 12:30 07 Classification of Liabilities as current or non-current (Amendment to IAS 1)
12:30 - 12:40 08 Update of work plan and any other matters
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Jean-paul Gauzes
Documents

Meeting news

Meeting documents

05-01 Cover note - Better information on intangibles - Board 21-07-07.pdf
Cover Note
05-02 Presentation DP Better Information on Intangibles.pdf
EFRAG PowerPoint presentation
05-03 Discussion Paper Better Information on Intangibles.pdf
Pro-active paper for internal development
05-04 Discussion Paper Better Information on Intangibles - changes marked.pdf
Pro-active paper for internal development
06-02 Subsidiaries that are SMEs - IASB presentation - EFRAG Board 21-07-07 .pdf
External presentation for meeting
06-03 Subsidiaries that are SMEs - Use of options in IAS Regulation - Board 21-07-07.pdf
External paper for meeting
06.01 Subsidiaries that are SMEs - Cover Note - 21-07-07.pdf
Cover Note
07-01 Issues paper - IAS 1 amendments Board 7-07-2021.pdf
Issues Paper
08-01 - Technichal Work Plan - Board 21-07-07.pdf