EFRAG TEG meeting December 2021

21/12/2021 - 22/12/2021
15:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:00 - 11:30 08 Disclosure Initiative - Targeted Standards-level Review of Disclosures
09:55 - 11:45 05 Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
11:30 - 13:00 09 EFRAG Research project: Crypto-assets
11:45 - 12:00 Break
12:00 - 13:00 06 IFRS 17 Comparatives
13:00 - 13:30 Break
13:30 - 15:00 07 Supplier Finance Arrangements
13:30 - 14:30 10 Dynamic Risk Management
Presenters
Disclosure Initiative team
Presenters
IAS 1 team
Presenters
Crypto assets team
Presenters
IFRS 17 team
Presenters
SFA team
Presenters
DRM Team

Meeting news

Meeting documents

Meeting documents

05-01 Non-current Liabilities with Covenants - Cover Note - TEG 21-12-21.pdf
05-02 Non-current liabilities - Draft comment letter ED-2021-9 - EFRAG TEG 21-12-21.pdf
05-03 IASB’s Exposure Draft Non-Current Liabilities with Covenants.pdf
IASB document
05-04 Snapshot - ED-2021-9.pdf
IASB document
06-01 Cover note - DEA IFRS 17 and IFRS 9 Comparatives - EFRAG TEG 21-12-21.pdf
Cover Note
06-02 Draft Endorsement Advice IFRS 17 and IFRS 9 Comparatives - EFRAG TEG 21-12-21.pdf
Draft endorsement advice
06-02A DEA - Invitation to comment - IFRS 17 and IFRS 9 Comparatives - EFRAG TEG 21-12-21.pdf
Draft endorsement advice
07-01 - Cover note SFA - EFRAG TEG 21-12-21.pdf
Cover Note
07-02 - EFRAG Draft comment letter SFA - EFRAG TEG 21-12-21.pdf
Draft comment letter
07-03 - IASB ED Supplier Finance Arrangements - EFRAG TEG 21-12-21.pdf
IASB document
08-01 Cover note - Disclosure Requirements in IFRS Standards - TEG 2021-12-22.pdf
08-02 - Issues paper - Towards a Final Comment Letter - Disclosure Requirements in IFRS Standards - TEG 2021-12-22.pdf
08-03 Fieldwork feedback statement - Disclosure Initiative in IFRS Standards - TEG 2021-12-22.pdf
08-04 - Summary of the Survey of smaller and medium entities - TEG 2021-12-22.pdf
Feedback statement - comments received
08-05 - Interviews of Auditors of Smaller entities - TEG 2021-12-22.pdf
Feedback statement - comments received
09-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
Cover Note
09-02 - Summary of Feedback received - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
Comment Letter Analysis
09-03 - Detailed Analysis of Feedback received - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
Comment Letter Analysis
09-04 - Issues paper - Key developments in the crypto market since DP - EFRAG TEG 22-12-21.pdf
Issues Paper
09-05 - Issues Paper - Preliminary recommended options on developing IFRS requirements for Crypto-Assets (Liabilities) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
Issues Paper
09-06 - Webinar outreach report (background paper) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 22-12-21.pdf
09-07 - EFRAG Discussion Paper-Accounting for Crypto-Assets (Liabilities) (background paper)- EFRAG TEG 22-12-21.pdf
10-01 Cover note DRM EFRAG TEG 21-12-22.pdf
Cover Note
10-02 IASB tentative decisions regarding risk limits EFRAG TEG 21-12-22.pdf
Issues Paper