EFRAG FR TEG meeting March 2022

Start date: 22/03/2022
End date: 23/03/2022
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Description

To register and watch the live webcast or the on-demand recording of the meeting on the 22 March 2022, please click here.

To register and watch the live webcast or the on-demand recording of the meeting on the 23 March 2022, please click here.

Meeting news

18/03/2022 - EFRAG FR TEG webcast meeting 22-23 March 2022

EFRAG announces that it will hold its EFRAG FR TEG webcast meeting on Tuesday 22 and Wednesday 23 March 2022. To watch the webcast please register here.

Running order

Agenda item	Start time	End time	Presenters	Documents
22/03/2022
03. Dynamic Risk Management	16:40	17:40	DRM Team	03-01 Cover note DRM EFRAG TEG 22-03-23.pdf 03-02 Mechanics of the DRM model FR TEG 22-03-22.pdf 03-03 DRM Feedback around carve out perceptions and use - Issues paper.pdf 03-04 DRM EFRAG FR TEG 22-03-22.pdf

23/03/2022
04. Classification of Liabilities as Current or Non-current (Amendments to IAS 1)	09:00	10:30	IAS 1 team	04.01 Non-Current Liabilities with Covenants - Cover Note - TEG 23.03.2022.pdf 04.02 Non-Current Liabilities with Covenants - Comment Letter Analysis - TEG 23.03.2022.pdf 04.03 Non-Current Liabilities with Covenants - Analysis of Other Feedback - TEG 23.03.2022.pdf 04.04 a Final Comment letter ED-2021-9_with track change - TEG 23.03.2022_clean track change.pdf 04.04 b Final Comment letter ED-2021-9 - TEG 23.03.2022.pdf
05. Supplier Finance Arrangements	10:30	12:00	SFA team	05-01 - Cover note on SFA - EFRAG TEG 22-03-23.pdf 05-02 - Issues paper on SFA outreach - EFRAG TEG 22-03-23.pdf 05-03 - Comment letter analysis on SFA - EFRAG TEG 22-03-23.pdf 05-04a EFRAG FCL on SFA - track changes version -EFRAG TEG 22-03-23.pdf 05-04b EFRAG FCL on SFA - clean version - EFRAG TEG 22-03-23.pdf
Break	12:00	12:30
06. Variable and Contingent Consideration	12:30	14:00	VCC team	06-01 Cover note - Variable consideration - FR TEG 22-03-22.pdf 06-02a EFRAG Discussion Paper - clean version.pdf 06-02b EFRAG Discussion Paper - changes marked.pdf 06-03 Issues paper on an IFRS 15 mirroring approach for accounting for variable consideration.pdf 06-04 Issues Paper on a chapter on changes in the value of consideration.pdf
Break	14:00	14:15
07. EFRAG Research project Crypto-Assets	14:15	15:45	Crypto assets team	07-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf 07-02 - Issues Paper - Revision of Recommendations and Feedback Statement for DP- Accounting for Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf 07-03 - tracked changes- Recommendations and Feedback Statement on EFRAG's DP Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf 07-04 - clean version-Recommendations and Feedback Statement on EFRAG's DP Crypto-Assets (Liabilities) - EFRAG TEG 23-03-22.pdf

EFRAG FR TEG meeting March 2022

Description

Meeting news

18/03/2022 - EFRAG FR TEG webcast meeting 22-23 March 2022

Running order