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EFRAG TEG meeting 2-3 December 2020

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  02/12/2020        
1 01 Business Combinations under Common Control 16:45 17:45 BCUCC team 01-01 - Cover note on BCUCC - EFRAG TEG 20-12-02.pdf
01-02 - BCUCC key messages for EFRAG's DCL - EFRAG TEG 20-12-02.pdf
           
  03/12/2020        
4 04 Goodwill and Impairment 09:30 11:15 Goodwill team 04-01 Cover note BCDGI Feedback on outreach activities TEG Dec 2020.pdf
04-02 BCDGI - Issues paper updating feedback received during outreach activities relating to DCL on DP - EFRAG TEG 20-12-03.pdf
04-02A BCDGI - Issues paper updating feedback received tracked changes - EFRAG TEG 20-12-03.pdf
04-04 BCDGI - Issues paper updating FASB project status - EFRAG TEG 20-12-03.pdf
04-03 - Issues Paper - commercial sensitivity - EFRAG TEG 20-12-03.pdf
04-05 BCDGI - Issues paper summarising results from surveys and interviews - EFRAG TEG 20-12-03.pdf
04-06 Issues paper on key directions EFRAG TEG 20-12-03.pdf
04-07 BCDGI - 16 October Outreach event - Summary report EFRAG TEG 20-12-03.pdf
04-08 Business Combinations Disclosure Goodwill and Impairment 23 October webinar summary report EFRAG TEG 20-12-03.pdf
04-09 Business Combinations Disclosures Goodwill and Impairment 9 November 2020 EFRAG TEG 20-12-03.pdf
04-10 - User Outreach event 12 November 2020 - Summary report - EFRAG TEG 20-12-02.pdf
  Break 11:15 11:30
4 4. Goodwill and Impairment (continued) 11:30 13:15 Goodwill team
  Break 13:15 13:45
5 5. Post Implementation Review IFRS 10, 11, 12 13:45 15:45 PIR Team 05.01 - PIR IFRS 10-11-12 - Cover Note - TEG 20-12-03.pdf
05.02 - PIR IFRS 10-11-12 - Questionnaires - TEG 20-12-03.pdf
  Break 15:45 15:55
6 06 Lease Liability in a Sale and Leaseback (amendment to IFRS 16) 15:55 16:25 Hocine Kebli 06-01 Cover Note - Lease Liability in a sale and leaseback - EFRAG TEG 20-12-02.pdf
06-02 Draft Comment letter - ED Lease Liability in a Sale and Leaseback - EFRAG TEG 20-12-02.pdf
06-03 Exposure Draft - Lease Liability in a Sale and Leaseback - EFRAG TEG 20-12-02.pdf