EFRAG TEG meeting November 2021

24/11/2021 - 25/11/2021
09:00 - 17:15
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:00 - 11:00 04 Management Commentary
11:15 - 12:45 05 Variable and Contingent Consideration
12:45 - 14:00 Break
14:00 - 15:00 06 Financial Instruments with Characteristics of Equity
15:00 - 16:00 07 Supplier Finance Arrangements
16:15 - 17:00 03 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
Presenters
MC team
Presenters
VCC team
Presenters
FICE Team
Presenters
SFA team
Presenters
Disclosure Initiative team

Meeting news

Meeting documents

Meeting documents

03-01 SWPA - Cover note - TEG 21-11-24.pdf
03-02 EFRAG Secretariat Briefing - Who can apply it - subsidiaries without public accountability - EFRAG TEG 21-11-24 - Updated.pdf
04-01 Issues Paper - Final Comment Letter - ED Management Commentary - EFRAG TEG 21-11-25.pdf
04-02 Mark up EFRAG Final Comment Letter - ED Management Commentary - TEG 21-11-25.pdf
Draft comment letter
04-03 ED Management Commentary - Comment letter analysis (for background) EFRAG TEG 21-11-24.pdf
Issues Paper
05-01 Cover note - Variable consideration - TEG 21-11-24.pdf
Cover Note
05-02 Issues paper on mapping of existing IFRS Standards.pdf
Issues Paper
05-03 Updated Issues paper on risk sharing arrangements.pdf
Issues Paper
05-04 Issues paper on step acquisitions.pdf
Issues Paper
05-05 Issues paper on revised structure of Discussion Paper.pdf
Issues Paper
06-01 FICE - Cover note - EFRAG TEG 21-11-24.pdf
06-02 FICE - Update on fixed for fixed - EFRAG TEG 21-11-24.pdf
06-03 FICE - Update on Disclosures - EFRAG TEG 21-11-24.pdf
06-04 FICE - Update on contingencies and effects of law - EFRAG TEG 21-11-24.pdf
06-05 - Overview of FICE Project - IASB EFRAG - TEG 21-11-24.pdf
07-01 Supplier Finance Arrangements - Cover note - EFRAG TEG 21-11-25.pdf
Cover Note
07-02 Supplier Finance Arrangements - Key messages for EFRAG DCL - EFRAG TEG 21-11-25.pdf
Issues Paper