EFRAG TEG meeting March 2021

03/03/2021 - 04/03/2021
10:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Insurance Team
Presenters
BCDGI team
Presenters
Leases team

Meeting news

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