EFRAG TEG meeting October 2021

20/10/2021 - 21/10/2021
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 - 10:00 09 Dynamic Risk Management
09:50 - 11:05 05 Post-implementation Review of IFRS 9 - Classification and Measurement
10:00 - 11:30 10 Variable and Contingent Consideration
11:20 - 11:50 06 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (IAS 12 Amendments)
11:30 - 11:55 11 Better Information on Intangibles
11:50 - 12:20 07 Goodwill and Impairment
12:20 - 13:00 Break
13:00 - 14:00 08 Disclosure Initiative—Targeted Standards-level Review of Disclosures
Presenters
DRM Team
Presenters
IFRS 9 Team
Presenters
VCC team
Presenters
IAS 12 team
Presenters
Intangibles team
Presenters
Goodwill team
Presenters
Disclosure Initiative team

Meeting news

Meeting documents

05-01 - IFRS 9 PIR - Cover Note - TEG 21-10-20.pdf
Cover Note
05-02 - IFRS 9 PIR - EFRAG draft comment letter - EFRAG TEG 21-10-20.pdf
06-01 - Cover note - Amendments to IAS 12 - EFRAG TEG 2021-10-20.pdf
06-02 - FEA letter to the EC- Amendments to IAS 12 - EFRAG TEG 2021-10-20.pdf
07-01 - Project Update - Goodwill and Impairment - EFRAG TEG 21-10-20 21.pdf
08-01 - project update - Disclosure Requirements in IFRS Standards - A pilot approach - EFRAG TEG 2021-10-20.pdf
09-01 Cover note DRM EFRAG TEG 21-10-20.pdf
Cover Note
09-02 Amendments to DRM Risk limits - issues paper EFRAG TEG 21-10-21.pdf
Issues Paper
09-03 DRM - issues on the carve out EFRAG TEG 21-10-20.pdf
Issues Paper
10-01 Cover note - Variable consideration - EFRAG TEG 21-10-20.pdf
Cover Note
10-02 Variable consideration - Issues paper on Recognition of an equity component before a liability is recognised - EFRAG TEG 21-10-20.pdf
Other EFRAG Secretariat Paper
10-03 Issues paper on mapping of existing IFRS Standards - EFRAG TEG 21-10-20.pdf
Issues Paper
10-04 Issues paper on revised structure of Discussion Paper.pdf
Issues Paper
11-01 Issues paper on EFRAG activities during the DP consultation period.pdf
Issues Paper