Meeting icon

EFRAG TEG meeting July 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  14/07/2021        
5 05 Disclosure Initiatives - Subsidiaries that are SMEs 09:50 11:20 DI Team 05-01 Subsidiaries that are SMEs - Cover note - EFRAG TEG 21-07-14.pdf
05-02 Subsidiaries that are SMEs - Issues Paper on Sweep issues - EFRAG TEG 21-07-14.pdf
05-03 Subsidiaries that are SMEs - Key messages for EFRAG DCL - EFRAG TEG 21-07-14.pdf
05-04 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-07-14.pdf
05-05 Subsidiaries that are SMEs - Use of options in IAS Regulation - TEG 21-07-14.pdf
05-06 Subsidiaries that are SMEs - IASB presentation - EFRAG Board 21-07-14.pdf
  Break 11:20 11:35
6 06 Business Combinations under Common Control 11:35 12:35 BCUCC team 06-01 - Issues paper on BCUCC outreach - EFRAG TEG 21-07-14.pdf
  Break 12:35 13:05
7 07 Management Commentary 13:05 15:00 MC team 07-01 - Cover Note - Management Commentary Practice Statement - TEG 21-07-14.pdf
07-02 - Draft Comment Letter - Management Commentary Practice Statement - EFRAG TEG 21-07-14.pdf
           
  15/07/2021        
8 08 Post-implementation Review of IFRS 9 09:00 11:00 PIR Team 08-01 - Post Implementation Review IFRS 9 - Cover note - EFRAG TEG 21-07-14.pdf
08-03 - Interaction on green finance and IFRS 9 requirements - EFRAG TEG 21-07-15.pdf
08-02 - Issues paper - Assessment of selected issues - EFRAG TEG 21-07-15.pdf
  Break 11:00 11:15
9 09 Rate-regulated Activities 11:15 12:45 RRA Team 09-01-Cover Note - TEG 210715.pdf
09-02-Issues Paper - EFRAG RRA Comment Letter Unresolved Items - TEG 210715.pdf
09-03-EFRAG RRAWG-TEG 21 June 2021 meeting- Issues Paper-Total allowed compensation and regulatory returns on CWIP (background paper only).pdf
09-04–EFRAG RRAWG-TEG 21 June 2021 meeting- Issues Paper- Discounting (background paper only).pdf
09-05-EFRAG RRAWG-TEG 21 June 2021 meeting- Issues Paper- IFRS 3 exception (background paper only).pdf
  Break 12:45 13:15
10 10 IFRS 17 Insurance Contracts 13:15 14:15 IFRS 17 Members 10-01 Cover Note - Initial application of IFRS 17 and IFRS 9 - TEG 21-07-14.pdf
10-02 Initial application of IFRS 17 and IFRS 9 - Preparatory draft comment letter - TEG 21-07-14.pdf
11 11 EFRAG research project: Variable and Contingent Consideration 14:15 15:45 VCC team 11-01 Cover note - Variable consideration - TEG 21-07-14.pdf
11-02 Issues paper illustrating the issues with examples.pdf