EFRAG TEG meeting June 2021

17/06/2021 - 17/06/2021
09:00 - 14:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:10 - 10:25 02 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (amendments to IAS 12)
10:25 - 11:05 03 Classification of Liabilities as Current or Non-current (amendments to IAS 1)
11:05 - 11:20 Break
11:20 - 12:50 04 EFRAG Research Project: Better Information on Intangibles
12:50 - 13:30 Break
13:30 - 14:30 05 PIR IFRS 9
Presenters
Juan Jose Gomez de la Calzada
Documents
Presenters
Archive - Almudena Alcala
Documents
Presenters
Intangibles team
Documents
Presenters
PIR IFRS 9 Team
Documents

Meeting news

Meeting documents

02-01 - Cover note Deferred Tax Assets and Liabilities arising from a single transaction (Amendments to IAS 12) - EFRAG TEG 21-06-17.pdf
Cover Note
02-02 - EFRAG’s draft letter to the European Commission regarding Deferred Tax Related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) - EFRAG TEG 21-06-17.pdf
Endorsement Advice
02-03 - Invitation to comment on EFRAG’s Assessment - EFRAG TEG 21-06-17.pdf
Draft endorsement advice
02-04 Letter from the European Commission requesting endorsement advice– for background only - EFRAG TEG 21-06-17.pdf
Endorsement Advice
03-01 - Issues paper - IAS 1 amendments - EFRAG TEG 21-06-17.pdf
Issues Paper
04-01 Cover note - Better information on intangibles TEG 21-06-16.pdf
Cover Note
04-02 Draft Discussion Paper.pdf
Pro-active paper for internal development
04-03 Draft Discussion Paper - Changes marked.pdf
Pro-active paper for internal development
05-01 - PIR IFRS 9 Cover Note - EFRAG TEG 21-06-17.pdf
05-02 - Views on IFRS 9 topics - EFRAG TEG 21-06-17.pdf