EFRAG Board meeting October 2021

06/10/2021 - 06/10/2021
10:30 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

10:45
12:15
06 BCUCC – Business Combinations under Common Control
12:15
12:50
Break
12:50
13:40
07 Initial Application of IFRS 17 and IFRS - Comparative Information (Amendments to IFRS 17)
13:40
14:25
08 PIR IFRS 9
14:25
14:35
09 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

06-01 - Cover note - BCUCC - EFRAG Board 21-10-06.pdf
Cover Note
06-02A BCUCC - Final Comment letter - compared to DCL - EFRAG Board 21-10-06.pdf
Comment Letter
06-02B BCUCC - Final Comment letter - clean - EFRAG Board 21-10-06.pdf
Comment Letter
06-03 - IASB snapshot on BCUCC (for background only) - EFRAG Board 21-10-06.pdf
IASB document
07-01 Initial application of IFRS 17 and IFRS 9 - Cover note - EFRAG Board 21-10-06.pdf
Cover Note
07-02 IFRS 17 and 9 comparatives draft FCL mark up from DCL EFRAG Board 21-10-06.pdf
Issues Paper
07-03 Initial application of IFRS 17 and IFRS 9 - draft final comment letter - clean version - EFRAG Board 21-10-06.pdf
Comment Letter
08-01 - IFRS 9 PIR - Cover note - EFRAG Board 21-10-06.pdf
Cover Note
08-02 - IFRS 9 PIR - Overview of issues assessed as prevalent - EFRAG Board 21-10-06.pdf
Issues Paper
09-01 EFRAG Technical work plan - Board 21-10-06.pdf