EFRAG FR TEG meeting April 2022

12/04/2022 - 13/04/2022
12:20 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Description

​To register and watch the live webcast or the on-demand recording of the meeting on the 12 April 2022, please click here.

To register and watch the live webcast or the on-demand recording of the meeting on the 13 April 2022, please click here.

Running order

09:30 - 09:35 Continued 1. IFRS 17 Insurance contracts
09:35 - 12:30 5. Variable and Contingent Consideration
12:20 - 13:20 1. IFRS 17 insurance contracts
12:30 - 13:10 Break
13:10 - 14:30 6. EFRAG research project: Crypto-Assets
13:20 - 13:20 End of meeting
14:30 - 14:30 End of meeting
Presenters
IFRS 17 team
Presenters
VCC team
Presenters
IFRS 17 team
Presenters
Crypto Assets

Meeting news

Meeting documents

Meeting documents

01-01 - Cover note - IFRS 17 - IFRS IC issue - EFRAG TEG 22-04-12.pdf
Cover Note
01-02 - DCL - IFRS 17 - IFRS IC issue - EFRAG TEG 22-04-12.pdf
Draft comment letter
01-03 Updated DCL - IFRS 17 - IFRS IC issue - EFRAG TEG 22-04-12.pdf
05-01 Cover note - Variable consideration - EFRAG FR TEG 22-04-13.pdf
Cover Note
05-02a EFRAG Discussion Paper - clean - EFRAG FR TEG 22-04-13.pdf
Issues Paper
05-02b EFRAG Discussion paper - marked-up - EFRAG FR TEG 22-04-13.pdf
Issues Paper
05-03 Issues paper on an IFRS 15 mirroring approach for accounting for variable consideration - EFRAG FR TEG 22-04-13.pdf
Issues Paper
05-04 Issues Paper on a chapter on changes in the value of consideration - EFRAG FR TEG 22-04-13.pdf
Issues Paper
06-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG FR TEG 13-04-22.pdf
Cover Note
06-02 - Issues Paper - Revision of Recommendations and Feedback Statement for DP- Accounting for Crypto-Assets (Liabilities) - EFRAG TEG 13-04-22.pdf
Issues Paper
06-03 - tracked changes- Recommendations and Feedback Statement on EFRAG's DP Crypto-Assets (Liabilities) - EFRAG TEG 13-04-22.pdf
Feedback statement - comments received
06-04 - clean version-Recommendations and Feedback Statement on EFRAG's DP Crypto-Assets (Liabilities) - EFRAG TEG 13-04-22.pdf
Feedback statement - comments received