EFRAG TEG meeting October 2020

21/10/2020 - 22/10/2020
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:00 - 10:30 08 Business Combination under Common Control
09:45 - 11:45 05 Exposure Draft General Presentation and Disclosures
10:30 - 11:00 09 Due Process Handbook
11:00 - 11:30 05 Exposure Draft General Presentation and Disclosures (Continued)
11:30 - 12:30 07 Rate Regulated Activities
11:45 - 12:15 Break
12:15 - 13:30 05 Exposure Draft General Presentation and Disclosures (Continued)
13:30 - 14:00 06 Dynamic Risk Management
Presenters
BCUCC team
Presenters
PFS Team
Presenters
Richard Thorpe
Presenters
PFS Team
Presenters
RRA Team
Presenters
PFS Team

Meeting news

Meeting documents

Meeting documents

05-01 - Primary Financial Statements - Cover note - EFRAG TEG 20-10-21.pdf
05-02 - Primary Financial Statements - Overview of comments received in outreach activities - EFRAG TEG 20-10-21.pdf
05-03 - Comment letter analysis - EFRAG TEG 20-10-21.pdf
05-04 - Changes to EFRAG DCL - EFRAG TEG 20-10-21.pdf
05-05 Final Comment Letter on PFS- with track changes.pdf
05-06 Final Comment Letter on PFS - Clean.pdf
05-07 EFRAG DCL on PFS - summary of feedback and comment letters Presentation - EFRAG TEG 20-10-21.pdf
05-08 - Final Comment Letter on PFS- with track changes - 22 Oct 2020 - EFRAG TEG 20-10-21.pdf
05-09 - Final Comment Letter on PFS- 22 Oct 2020 - EFRAG TEG 20-10-21.pdf
06-01 - Cover note DRM update EFRAG TEG 20-10-21.pdf
Cover Note
07-01- Issues paper on sweep issues - Regulatory assets and regulatory liabilities IASB project - EFRAG TEG 20-10-21.pdf
Issues Paper
08-01 Cover note on BCUCC - EFRAG TEG 20-10-21.pdf
Cover Note
08-02 Issues paper seeking views from TEG on BCUCC_key messages - EFRAG TEG 20-10-21 PM.pdf
Issues Paper
08-03 IASB presentation on BCUCC - EFRAG TEG 20-10-21 - for background.pdf
External presentation for meeting
09-01 IASB Presentation on DPH - EFRAG TEG 20-10-21.pdf
IASB document