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 (EFRAG 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
Documents
Presenters
BCUCC team
Presenters
Disclosure Initiative team
Documents
Presenters
SFA team
Documents
Presenters
FI Team
Documents
Presenters
VCC team
Documents

Meeting news

Meeting documents

00-00 EFRAG TEG 15-16 September 2021 - Agenda.pdf
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