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 (EFRAG 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
Documents
Presenters
PFS Team
Documents
Presenters
Richard Thorpe
Documents
Presenters
PFS Team
Presenters
RRA Team
Documents
Presenters
PFS Team
Documents

Meeting news

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