EFRAG TEG meeting 19 January 2021

19/01/2021 - 19/01/2021
10:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:00
11:00
07 Classification of Liabilities as Current or Non-current – (IAS 1 Amendments)
11:00
11:15
Break
11:15
12:15
08 Pension Benefits that depend on Asset Returns
12:15
12:30
09 Post Implementation Review of IFRS 9
12:30
13:00
Break
13:00
14:00
10 Management Commentary
Presenters
Project team
Documents
Presenters
Project team
Documents
Presenters
PIR Team
Documents
Presenters
MC team
Documents

Meeting news

Meeting documents

12/01/2021
07-01 - IAS 1 Amendments - Cover note - TEG 21-01-19.pdf
Cover Note
13/01/2021
07-02 - IAS 1 Amendments - IFRS IC Discussion - TEG 21-01-19.pdf
Issues Paper
12/01/2021
07-03 - IAS 1 Amendments - Comment letter analysis - TEG 21-01-19.pdf
Comment Letter Analysis
12/01/2021
07-04 - IAS 1 Amendments - FEA without IFRS IC - TEG 21-01-19.pdf
Draft endorsement advice
13/01/2021
07-05 - IAS 1 Amendments - Proposals to the DEA with IFRS IC - TEG 21-01-19.pdf
Draft endorsement advice
14/01/2021
07-05.A - IAS 1 Amendments - Proposals to the DEA with IFRS IC (TC) - TEG 21-01-19.pdf
Draft endorsement advice
12/01/2021
08-01 - Pension Benefits Research - Issues Paper - TEG 21-01-19.pdf
12/01/2021
08-02 - ap6-pension-benefits-that-vary-with-asset-returns (for background) - TEG 21-01-19.pdf
12/01/2021
09-01 - Post implementation review IFRS 9 - EFRAG TEG 21-01-19.pdf
11/01/2021
10-01 Cover Note - Management Commentary Practice Statement - TEG 21-01-19.pdf
Issues Paper
11/01/2021
10-02 Issues Paper - Management Commentary Practice Statement - TEG 21-01-19.pdf
Issues Paper