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EFRAG TEG meeting March 2021

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  03/03/2021        
1 01 IFRS 17 Insurance contracts 14:30 15:30 Insurance Team 01-01 - IFRS 17 FEA - Cover note - EFRAG TEG 21-03-03.pdf
01-02 IFRS 17 FEA - Comment letter analysis EFRAG TEG 21-03-03.pdf
01-02A IFRS 17 FEA - Main feedback messages EFRAG TEG 21-03-03.pdf
01-03 IFRS 17 FEA - Appendix I EFRAG TEG 21-03-03.pdf
01-04 IFRS 17 FEA - Appendix II EFRAG TEG 21-03-03.pdf
01-05 IFRS 17 FEA - Appendix II tracked changes EFRAG TEG 21-03-03.pdf
01-06 IFRS 17 FEA - Appendix III EFRAG TEG 21-03-03.pdf
01-07 IFRS 17 FEA - Appendix III tracked changes EFRAG TEG 21-03-03.pdf
01-08 IFRS 17 FEA - Issues paper discussing PIR topics EFRAG TEG 21-03-03.pdf
2 02 Classification of Liabilities as Current or Non-current (amendments to IAS 1) 15:30 16:00 Almudena Alcala 02-01 CL analysis - IFRS IC IAS 1 - Classification of liabilities - TAD 12-2020 - EFRAG TEG 21-03-03.pdf
3 03 Lease Liability in a Sale and Leaseback (amendment to IFRS 16) THIS SESSION HAS BEEN POSTPONED 16:00 16:00 Leases team
4 04 EFRAG Research project: Variable and Contingent Consideration 16:00 16:05 VCC team 04-01 Issues paper on different possible approaches to account for variable consideration.pdf
           
  04/03/2021        
9 09 IFRS 17 Insurance contracts 10:30 11:30 Insurance Team
10 10 Agenda Consultation 11:30 12:30 Hocine Kebli 10-01 - Issues - IASB 2020 Agenda Consultation EFRAG TEG- 21-03-03.pdf
  Break 12:30 13:10
11 11 Subsidiaries that are SME 13:10 14:30 Filipe Alves 11-01 Subsidiaries that are SMEs - Cover Note - TEG 21-03-04.pdf
11-02 Subsidiaries that are SMEs - Update - TEG 21-03-04.pdf
11-03 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-03-04.pdf
11-04 Subsidiaries that are SMEs - Use of options in IAS Regulation - TEG 21-03-04.pdf
12 12 Definition of Accounting Estimates (amendments to IAS 8) 14:30 15:15 Hocine Kebli 12-01 Cover note - DEA on Definition of Accounting Estimates - TEG 21-03-03.pdf
12-02 DEA - Letter to the ED - Definition of Accounting Estimates - TEG 21-03-03.pdf
12-03 DEA - Invitation to comment - Definition of Accounting Estimates - TEG 21-03-03.pdf
12-04 EC Letter requesting Advice - TEG 21-03-03.pdf
  Break 15:15 15:25
13 13 Disclosure of Accounting Policies (amendments to IAS 1) 15:25 15:55 Hocine Kebli 13-01 Cover note - Disclosure of accounting policies (Amendments to IAS 1 and IFRS Practice Statement 2) - EFRAG TEG 2021-03-04.pdf
13-02 – EFRAG’s draft letter to the European Commission regarding endorsement of Disclosing of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) - EFRAG TEG 2021-03-04.pdf
13-03 – Invitation to comment on EFRAG’s Assessment - EFRAG TEG 2021-03-04.pdf
13-04 – Letter from the European Commission requesting endorsement advice (for background only) - EFRAG TEG 2021-03-04.pdf
  14 Tentative Session – Feedback Statement on BCDGI EFRAG Final Comment Letter 15:55 16:05 BCDGI team