EFRAG TEG meeting March 2021

03/03/2021 - 04/03/2021
09:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

10:30 - 11:30 09 IFRS 17 Insurance contracts
11:30 - 12:30 10 Agenda Consultation
12:30 - 13:10 Break
13:10 - 14:30 11 Subsidiaries that are SME
14:30 - 15:30 01 IFRS 17 Insurance contracts
14:30 - 15:15 12 Definition of Accounting Estimates (amendments to IAS 8)
15:15 - 15:25 Break
15:25 - 15:55 13 Disclosure of Accounting Policies (amendments to IAS 1)
15:30 - 16:00 02 Classification of Liabilities as Current or Non-current (amendments to IAS 1)
15:55 - 16:05 14 Tentative Session – Feedback Statement on BCDGI EFRAG Final Comment Letter
16:00 - 16:00 03 Lease Liability in a Sale and Leaseback (amendment to IFRS 16) THIS SESSION HAS BEEN POSTPONED
16:00 - 16:05 04 EFRAG Research project: Variable and Contingent Consideration
Presenters
Insurance Team
Presenters
Hocine Kebli
Presenters
Filipe Alves
Presenters
Insurance Team
Presenters
Hocine Kebli
Presenters
Hocine Kebli
Presenters
Archive - Almudena Alcala
Presenters
BCDGI team
Presenters
Leases team
Presenters
VCC team

Meeting news

Meeting documents

Meeting documents

01-01 - IFRS 17 FEA - Cover note - EFRAG TEG 21-03-03.pdf
Cover Note
01-02 IFRS 17 FEA - Comment letter analysis EFRAG TEG 21-03-03.pdf
01-02A IFRS 17 FEA - Main feedback messages EFRAG TEG 21-03-03.pdf
Issues Paper
01-03 IFRS 17 FEA - Appendix I EFRAG TEG 21-03-03.pdf
01-04 IFRS 17 FEA - Appendix II EFRAG TEG 21-03-03.pdf
01-05 IFRS 17 FEA - Appendix II tracked changes EFRAG TEG 21-03-03.pdf
Issues Paper
01-06 IFRS 17 FEA - Appendix III EFRAG TEG 21-03-03.pdf
Issues Paper
01-07 IFRS 17 FEA - Appendix III tracked changes EFRAG TEG 21-03-03.pdf
Issues Paper
01-08 IFRS 17 FEA - Issues paper discussing PIR topics EFRAG TEG 21-03-03.pdf
Issues Paper
02-01 CL analysis - IFRS IC IAS 1 - Classification of liabilities - TAD 12-2020 - EFRAG TEG 21-03-03.pdf
04-01 Issues paper on different possible approaches to account for variable consideration.pdf
Issues Paper
10-01 - Issues - IASB 2020 Agenda Consultation EFRAG TEG- 21-03-03.pdf
Issues Paper
11-01 Subsidiaries that are SMEs - Cover Note - TEG 21-03-04.pdf
11-02 Subsidiaries that are SMEs - Update - TEG 21-03-04.pdf
11-03 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-03-04.pdf
11-04 Subsidiaries that are SMEs - Use of options in IAS Regulation - TEG 21-03-04.pdf
12-01 Cover note - DEA on Definition of Accounting Estimates - TEG 21-03-03.pdf
Cover Note
12-02 DEA - Letter to the ED - Definition of Accounting Estimates - TEG 21-03-03.pdf
Draft endorsement advice
12-03 DEA - Invitation to comment - Definition of Accounting Estimates - TEG 21-03-03.pdf
Draft endorsement advice
12-04 EC Letter requesting Advice - TEG 21-03-03.pdf
Other Document from External Party
13-01 Cover note - Disclosure of accounting policies (Amendments to IAS 1 and IFRS Practice Statement 2) - EFRAG TEG 2021-03-04.pdf
13-02 – EFRAG’s draft letter to the European Commission regarding endorsement of Disclosing of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) - EFRAG TEG 2021-03-04.pdf
13-03 – Invitation to comment on EFRAG’s Assessment - EFRAG TEG 2021-03-04.pdf
13-04 – Letter from the European Commission requesting endorsement advice (for background only) - EFRAG TEG 2021-03-04.pdf
Other Document from External Party