EFRAG TEG meeting September 2021

15/09/2021 - 16/09/2021
09:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:15 - 11:15 03 Business Combinations under Common Control
11:15 - 11:25 Break
11:25 - 12:30 03 Business Combinations under Common Control (continued)
12:30 - 13:00 Break
13:00 - 15:00 04 Disclosure Initiative - Subsidiaries that are SMEs
15:00 - 15:15 Break
15:15 - 16:00 05 Supplier Finance Arrangements
16:00 - 17:00 01 Post-implementation Review of IFRS 9
16:00 - 17:30 06 Variable and Contingent Consideration
Presenters
BCUCC team
Presenters
BCUCC team
Presenters
Disclosure Initiative team
Presenters
SFA team
Presenters
FI Team
Presenters
VCC team

Meeting news

Meeting documents

Meeting documents

01-01 - IFRS 9 PIR - Cover note - EFRAG TEG 21-09-15.pdf
Cover Note
01-02 -Views from EFRAG FIWG and IAWG members - EFRAG TEG 21-09-15.pdf
01-03 - Issues Paper - Analysis of issues identified through initial feedback - EFRAG TEG 21-09-15.pdf
Issues Paper
01-03A - Detailed background on Contractually linked instruments – non-recourse - EFRAG TEG 21-09-15.pdf
EFRAG PowerPoint presentation
01-03B – Detailed background on FVOCI business model 21-09-15.pdf
Other Document from External Party
01-03C - Interaction on green finance and IFRS 9 requirements - EFRAG TEG 21-09-15.pdf
Comment Letter Analysis
03-01 - Cover note - BCUCC - EFRAG TEG 21-09-16.pdf
Cover Note
03-02 - Issues paper on BCUCC outreach - EFRAG TEG 21-09-16.pdf
Issues Paper
03-03 - Comment letter analysis BCUCC - EFRAG TEG 21-09-16.pdf
Comment Letter Analysis
03-04 Issues paper - Overview of outreach and comment letters received - EFRAG TEG 21-09-16.pdf
Issues Paper
03-05A BCUCC - Final Comment letter - marked-up - EFRAG TEG 21-09-16.pdf
Comment Letter
03-05B BCUCC - Final Comment letter - clean - EFRAG TEG 21-09-16.pdf
Comment Letter
04-01 Subsidiaries without Public Accountability - Cover note - TEG 21-09-15.pdf
04-02 EFRAG Draft Comment Letter on Subsidiaries that are SMEs - TEG 21-09-15.pdf
05-01 Supplier Finance Arrangements - Cover note - TEG 21-09-15.pdf
Cover Note
05-02 Supplier Finance Arrangements - Update - TEG 21-09-15.pdf
Issues Paper
06-01 Cover note - variable consideration - TEG 21-09-15.pdf
Cover Note
06-02 Issues paper illustrating the issues with examples.pdf
Issues Paper
06-03 Issues paper on guidance on liabilities in the CF.pdf
Issues Paper
06-04 Issues paper on what cost means.pdf
Issues Paper