EFRAG TEG meeting January 2022

18/01/2022 - 19/01/2022
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Description

​To register and watch the live webcast or the on-demand recording of the meeting on the 18 January 2022, please click here.

To register and watch the live webcast or the on-demand recording of the meeting on the 19 January 2022, please click here.

Running order

09:00 - 10:40 06 EFRAG Research project: Crypto-Assets
09:35 - 11:00 04 Disclosure Initiative—Targeted Standards-level Review of Disclosures
10:40 - 10:55 Break
10:55 - 11:55 07 Goodwill and Impairment
11:00 - 11:15 Break
11:15 - 12:20 04 Disclosure Initiative—Targeted Standards-level Review of Disclosures (continued)
11:55 - 12:55 08 ESMA Publication
12:20 - 13:20 05 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
Presenters
Crypto Assets
Presenters
DI Team
Presenters
Goodwill team
Presenters
DI Team
Presenters
ESMA Staff
Presenters
DI Team

Meeting news

Meeting documents

04-01 Cover note - Disclosure Requirements in IFRS Standards - EFRAG TEG 22-01-18.pdf
Cover Note
04-02 Comment letter analysis - Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
Comment Letter Analysis
04-03 EFRAG Final Comment letter (mark-up) - Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
04-04 EFRAG Final Comment letter (CLEAN) - Disclosure Requirements in IFRS Standards—EFRAG TEG 2022-01-18.pdf
Comment Letter
04-05 - Annex to propose EFRAG Final Comment Letter - Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
Issues Paper
04-06 Summary report 10 December outreach event (background purposes)- Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
Feedback statement – outreach event
05-01 SWPA - Cover Note - EFRAG TEG 22-01-18.pdf
05-02 SWPA - Issues Paper - Compatibility Study - EFRAG TEG 22-01-18.pdf
05-03 - SWPA - DIRECTIVE 2013 43 EU - Annual FS, CFS and related reports - EFRAG TEG 22-01-18.pdf
06-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Cover Note
06-02 - Issues Paper - Preliminary recommended options on developing IFRS requirements for Crypto-Assets (Liabilities) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Issues Paper
06-03 - Summary of Feedback received (background paper) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Comment Letter Analysis
06-04 - Detailed Analysis of Feedback received (background paper)- EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Comment Letter Analysis
07-01 - Project Update - Goodwill and Impairment - EFRAG TEG 22-19-01.pdf
08-01 ESMA Study on banks ECL disclosures.pdf