EFRAG TEG meeting May 2021

19/05/2021 - 20/05/2021
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 - 10:30 08 Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
10:05 - 12:00 06 Dynamic Risk Management
10:30 - 11:30 09 Lack of Exchangeability (Amendments to IAS 21)
11:30 - 11:45 Break
11:45 - 12:15 10 EFRAG research project: Crypto-Assets
12:00 - 12:15 Break
12:15 - 13:15 07 Disclosure Initiative - Subsidiaries that are SMEs
12:15 - 12:45 11 Update about IFRS IC’s discussions
12:45 - 13:15 Break
13:15 - 14:15 12 Rate-regulated Activities
13:15 - 13:45 Break
13:45 - 14:45 07 Disclosure Initiative - Subsidiaries that are SMEs (continued)
Presenters
PIR Team
Documents
Presenters
DRM Team
Documents
Presenters
IAS 21 team
Documents
Presenters
Crypto assets team
Documents
Presenters
Disclosure Initiative team
Documents
Presenters
IFRS IC team
Documents
Presenters
RRA Team
Documents

Meeting news

Meeting documents

06-01 DRM Cover note EFRAG TEG 21-05-19.pdf
Cover Note
06-02 - DRM - feedback on viability and operability - EFRAG TEG 21-05-19.pdf
06-03 DRM IRRBB EFRAG TEG 21-05-19.pdf
Issues Paper
06-04 An introduction to DRM - EFRAG TEG 21-05-19.pdf
06-04A DRM IASB Core model_Scenario Pack EFRAG TEG 21-05-19.pdf
IASB document
07-01 Subsidiaries that are SMEs - Cover Note - TEG 21-05-19.pdf
Cover Note
07-02 Subsidiaries that are SMEs - Update - TEG 21-05-19.pdf
Issues Paper
07-03 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-05-21.pdf
External paper for meeting
08-01 PIR 10-11-12 - Overview of issues reported - Cover Note - TEG 210519.pdf
08-02 PIR 10-11-12 - Overview of issues reported - Response to RFI - TEG 210519.pdf
09-01 Lack of Exchangeability - Cover Note - TEG 210519.pdf
09-02 Lack of Exchangeability - DCL - TEG 210519.pdf
10-01 Crypto-assets (liabilities) - Cover note - EFRAG TEG 21-05-20.pdf
10-02 Crypto-assets (liabilities) - Issues paper with high-level summary of crypto-assets (liabilities) discussion paper outreach - EFRAG TEG 21-05-20.pdf
11-01 Update on IFRS IC Activities - EFRAG TEG 21-05-19.pdf
Issues Paper
12-01 - Cover note RRA - EFRAG TEG 21-05-20.pdf
Cover Note
12-02 - EFRAG Secretariat Briefing - Regulatory Assets and Regulatory Liabilities - EFRAG TEG 21-05-20.pdf
Other EFRAG Secretariat Paper