EFRAG FR TEG meeting March 2022

22/03/2022 - 23/03/2022
15:00 - 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 22 March 2022, please click here.

To register and watch the live webcast or the on-demand recording of the meeting on the 23 March 2022, please click here.

Running order

09:00 - 10:30 04. Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
10:30 - 12:00 05. Supplier Finance Arrangements
12:00 - 12:30 Break
12:30 - 14:00 06. Variable and Contingent Consideration
14:00 - 14:15 Break
14:15 - 15:45 07. EFRAG Research project Crypto-Assets
16:40 - 17:40 03. Dynamic Risk Management
Presenters
IAS 1 team
Presenters
SFA team
Presenters
VCC team
Presenters
Crypto assets team
Presenters
DRM Team

Meeting news

Meeting documents

Meeting documents

03-01 Cover note DRM EFRAG TEG 22-03-23.pdf
Cover Note
03-02 Mechanics of the DRM model FR TEG 22-03-22.pdf
Issues Paper
03-03 DRM Feedback around carve out perceptions and use - Issues paper.pdf
Issues Paper
03-04 DRM EFRAG FR TEG 22-03-22.pdf
EFRAG PowerPoint presentation
04.01 Non-Current Liabilities with Covenants - Cover Note - TEG 23.03.2022.pdf
Cover Note
04.02 Non-Current Liabilities with Covenants - Comment Letter Analysis - TEG 23.03.2022.pdf
04.03 Non-Current Liabilities with Covenants - Analysis of Other Feedback - TEG 23.03.2022.pdf
04.04 a Final Comment letter ED-2021-9_with track change - TEG 23.03.2022_clean track change.pdf
04.04 b Final Comment letter ED-2021-9 - TEG 23.03.2022.pdf
05-01 - Cover note on SFA - EFRAG TEG 22-03-23.pdf
Cover Note
05-02 - Issues paper on SFA outreach - EFRAG TEG 22-03-23.pdf
Issues Paper
05-03 - Comment letter analysis on SFA - EFRAG TEG 22-03-23.pdf
Comment Letter Analysis
05-04a EFRAG FCL on SFA - track changes version -EFRAG TEG 22-03-23.pdf
Comment Letter
05-04b EFRAG FCL on SFA - clean version - EFRAG TEG 22-03-23.pdf
Comment Letter
06-01 Cover note - Variable consideration - FR TEG 22-03-22.pdf
Cover Note
06-02a EFRAG Discussion Paper - clean version.pdf
Pro-active paper for internal development
06-02b EFRAG Discussion Paper - changes marked.pdf
Pro-active paper for internal development
06-03 Issues paper on an IFRS 15 mirroring approach for accounting for variable consideration.pdf
Issues Paper
06-04 Issues Paper on a chapter on changes in the value of consideration.pdf
Issues Paper
07-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf
Cover Note
07-02 - Issues Paper - Revision of Recommendations and Feedback Statement for DP- Accounting for Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf
Issues Paper
07-03 - tracked changes- Recommendations and Feedback Statement on EFRAG's DP Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf
Feedback statement - comments received
07-04 - clean version-Recommendations and Feedback Statement on EFRAG's DP Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf
Feedback statement - comments received