EFRAG TEG meeting 2-3 December 2020

02/12/2020 - 03/12/2020
16:45 - 16:25
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:30 - 11:15 04 Goodwill and Impairment
11:15 - 11:30 Break
11:30 - 13:15 4. Goodwill and Impairment (continued)
13:15 - 13:45 Break
13:45 - 15:45 5. Post Implementation Review IFRS 10, 11, 12
15:45 - 15:55 Break
15:55 - 16:25 06 Lease Liability in a Sale and Leaseback (amendment to IFRS 16)
16:45 - 17:45 01 Business Combinations under Common Control
Presenters
Goodwill team
Documents
Presenters
Goodwill team
Presenters
PIR Team
Documents
Presenters
Hocine Kebli
Documents
Presenters
BCUCC team
Documents

Meeting news

Meeting documents

01-01 - Cover note on BCUCC - EFRAG TEG 20-12-02.pdf
Cover Note
01-02 - BCUCC key messages for EFRAG's DCL - EFRAG TEG 20-12-02.pdf
Issues Paper
01-03 - Issues paper on BCUCC potential sweep issues - EFRAG TEG 20-12-02.pdf
Issues Paper
01-04 Discussion paper BCUCC - EFRAG TEG 20-12-02 - for background.pdf
IASB document
04-01 Cover note BCDGI Feedback on outreach activities TEG Dec 2020.pdf
Cover Note
04-02 BCDGI - Issues paper updating feedback received during outreach activities relating to DCL on DP - EFRAG TEG 20-12-03.pdf
04-02A BCDGI - Issues paper updating feedback received tracked changes - EFRAG TEG 20-12-03.pdf
Issues Paper
04-03 - Issues Paper - commercial sensitivity - EFRAG TEG 20-12-03.pdf
04-04 BCDGI - Issues paper updating FASB project status - EFRAG TEG 20-12-03.pdf
Issues Paper
04-05 BCDGI - Issues paper summarising results from surveys and interviews - EFRAG TEG 20-12-03.pdf
04-06 Issues paper on key directions EFRAG TEG 20-12-03.pdf
Issues Paper
04-07 BCDGI - 16 October Outreach event - Summary report EFRAG TEG 20-12-03.pdf
Issues Paper
04-08 Business Combinations Disclosure Goodwill and Impairment 23 October webinar summary report EFRAG TEG 20-12-03.pdf
04-09 Business Combinations Disclosures Goodwill and Impairment 9 November 2020 EFRAG TEG 20-12-03.pdf
04-10 - User Outreach event 12 November 2020 - Summary report - EFRAG TEG 20-12-02.pdf
05.01 - PIR IFRS 10-11-12 - Cover Note - TEG 20-12-03.pdf
Cover Note
05.02 - PIR IFRS 10-11-12 - Questionnaires - TEG 20-12-03.pdf
Issues Paper
06-01 Cover Note - Lease Liability in a sale and leaseback - EFRAG TEG 20-12-02.pdf
Cover Note
06-02 Draft Comment letter - ED Lease Liability in a Sale and Leaseback - EFRAG TEG 20-12-02.pdf
Draft comment letter
06-03 Exposure Draft - Lease Liability in a Sale and Leaseback - EFRAG TEG 20-12-02.pdf
IASB document