EFRAG TEG meeting November 2021

Start date: 24/11/2021
End date: 25/11/2021
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Meeting news

22/11/2021 - EFRAG TEG webcast meeting 24-25 November 2021

EFRAG announces that it will hold its EFRAG TEG webcast meeting on Wednesday 24 and Thursday 25 November 2021. To watch the webcast please register here.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	24/11/2021
	03 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures	16:15	17:00	Disclosure Initiative team	03-01 SWPA - Cover note - TEG 21-11-24.pdf 03-02 EFRAG Secretariat Briefing - Who can apply it - subsidiaries without public accountability - EFRAG TEG 21-11-24 - Updated.pdf

	25/11/2021
	04 Management Commentary	09:00	11:00	MC team	04-01 Issues Paper - Final Comment Letter - ED Management Commentary - EFRAG TEG 21-11-25.pdf 04-02 Mark up EFRAG Final Comment Letter - ED Management Commentary - TEG 21-11-25.pdf 04-03 ED Management Commentary - Comment letter analysis (for background) EFRAG TEG 21-11-24.pdf
	05 Variable and Contingent Consideration	11:15	12:45	VCC team	05-01 Cover note - Variable consideration - TEG 21-11-24.pdf 05-02 Issues paper on mapping of existing IFRS Standards.pdf 05-03 Updated Issues paper on risk sharing arrangements.pdf 05-04 Issues paper on step acquisitions.pdf 05-05 Issues paper on revised structure of Discussion Paper.pdf
	Break	12:45	14:00
	06 Financial Instruments with Characteristics of Equity	14:00	15:00	FICE Team	06-01 FICE - Cover note - EFRAG TEG 21-11-24.pdf 06-02 FICE - Update on fixed for fixed - EFRAG TEG 21-11-24.pdf 06-03 FICE - Update on Disclosures - EFRAG TEG 21-11-24.pdf 06-04 FICE - Update on contingencies and effects of law - EFRAG TEG 21-11-24.pdf 06-05 - Overview of FICE Project - IASB EFRAG - TEG 21-11-24.pdf
	07 Supplier Finance Arrangements	15:00	16:00	SFA team	07-01 Supplier Finance Arrangements - Cover note - EFRAG TEG 21-11-25.pdf 07-02 Supplier Finance Arrangements - Key messages for EFRAG DCL - EFRAG TEG 21-11-25.pdf