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 (EFRAG 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
14:30
16:00
11 Post-implementation Review of IFRS 9 - Classification and Measurement
Presenters
Disclosure Initiative team
Documents
Presenters
IAS 1 team
Documents
Presenters
Crypto assets team
Documents
Presenters
IFRS 17 team
Documents
Presenters
SFA team
Documents
Presenters
DRM Team
Documents
Presenters
IFRS 9 Team
Documents

Meeting news

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
11-01 - PIR IFRS 9 - cover note - EFRAG TEG 21-12-21.pdf
11-02 - PIR IFRS 9 - TLTRO issue - EFRAG TEG 21-12-21.pdf
11-03 - PIR IFRS 9 - BACS issue - EFRAG TEG 21-12-21.pdf
11-04 - PIR IFRS 9 - IFRS IC staff paper TLTRO - EFRAG TEG 21-12-22.pdf
11-05 - PIR IFRS 9 - IFRS IC staff paper BACs - EFRAG TEG 21-12-22.pdf