EFRAG TEG meeting 8 April 2021

08/04/2021 - 08/04/2021
15:30 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

15:30 - 15:33 01 Welcome and apologies
15:33 - 17:30 02 EFRAG research project: Variable and Contingent Consideration
17:30 - 18:00 03 Business Combinations under Common Control
Presenters
Chiara Del Prete
Presenters
VCC team
Presenters
BCUCC team

Meeting news

Meeting documents

Meeting documents

00-00 EFRAG TEG meeting 8 April 2021 - Agenda.pdf
02-01 Cover note - variable consideration - TEG 21-04-08.pdf
Cover Note
02-02 Issues paper on first parts of discussion paper and directions for last parts.pdf
Issues Paper
02-03 Outlined Discussion Paper chapters 1 and 2.pdf
Pro-active paper for internal development
03-01 - Cover note BCUCC - EFRAG TEG 21-04-08.pdf
Cover Note
03-02 - Bulletin on BCUCC - EFRAG TEG 21-04-08.pdf
Other EFRAG Secretariat Paper
03-03 - Fact Sheet on EFRAG DCL - EFRAG TEG 21-04-08.pdf
Internal Note