EFRAG TEG meeting July 2021

14/07/2021 - 15/07/2021
09:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 11:00 08 Post-implementation Review of IFRS 9
09:50 - 11:20 05 Disclosure Initiatives - Subsidiaries that are SMEs
11:00 - 11:15 Break
11:15 - 12:45 09 Rate-regulated Activities
11:20 - 11:35 Break
11:35 - 12:35 06 Business Combinations under Common Control
12:35 - 13:05 Break
12:45 - 13:15 Break
13:05 - 15:00 07 Management Commentary
13:15 - 14:15 10 IFRS 17 Insurance Contracts
14:15 - 15:45 11 EFRAG research project: Variable and Contingent Consideration
Presenters
PIR Team
Presenters
DI Team
Presenters
RRA Team
Presenters
BCUCC team
Presenters
MC team
Presenters
IFRS 17 Members

Meeting news

Meeting documents

05-01 Subsidiaries that are SMEs - Cover note - EFRAG TEG 21-07-14.pdf
05-02 Subsidiaries that are SMEs - Issues Paper on Sweep issues - EFRAG TEG 21-07-14.pdf
05-03 Subsidiaries that are SMEs - Key messages for EFRAG DCL - EFRAG TEG 21-07-14.pdf
05-04 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-07-14.pdf
05-05 Subsidiaries that are SMEs - Use of options in IAS Regulation - TEG 21-07-14.pdf
05-06 Subsidiaries that are SMEs - IASB presentation - EFRAG Board 21-07-14.pdf
06-01 - Issues paper on BCUCC outreach - EFRAG TEG 21-07-14.pdf
Issues Paper
07-01 - Cover Note - Management Commentary Practice Statement - TEG 21-07-14.pdf
Issues Paper
07-02 - Draft Comment Letter - Management Commentary Practice Statement - EFRAG TEG 21-07-14.pdf
08-01 - Post Implementation Review IFRS 9 - Cover note - EFRAG TEG 21-07-14.pdf
Cover Note
08-02 - Issues paper - Assessment of selected issues - EFRAG TEG 21-07-15.pdf
08-03 - Interaction on green finance and IFRS 9 requirements - EFRAG TEG 21-07-15.pdf
Comment Letter Analysis
09-01-Cover Note - TEG 210715.pdf
09-02-Issues Paper - EFRAG RRA Comment Letter Unresolved Items - TEG 210715.pdf
09-03-EFRAG RRAWG-TEG 21 June 2021 meeting- Issues Paper-Total allowed compensation and regulatory returns on CWIP (background paper only).pdf
09-04–EFRAG RRAWG-TEG 21 June 2021 meeting- Issues Paper- Discounting (background paper only).pdf
09-05-EFRAG RRAWG-TEG 21 June 2021 meeting- Issues Paper- IFRS 3 exception (background paper only).pdf
10-01 Cover Note - Initial application of IFRS 17 and IFRS 9 - TEG 21-07-14.pdf
Cover Note
10-02 Initial application of IFRS 17 and IFRS 9 - Preparatory draft comment letter - TEG 21-07-14.pdf
Draft comment letter
11-01 Cover note - Variable consideration - TEG 21-07-14.pdf
Cover Note
11-02 Issues paper illustrating the issues with examples.pdf
Issues Paper