EFRAG TEG meeting January 2022

18/01/2022 - 19/01/2022
10:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Description

​To register and watch the live webcast or the on-demand recording of the meeting on the 18 January 2022, please click here.

To register and watch the live webcast or the on-demand recording of the meeting on the 19 January 2022, please click here.

Running order

09:00
10:40
06 EFRAG Research project: Crypto-Assets
09:35
11:00
04 Disclosure Initiative—Targeted Standards-level Review of Disclosures
10:40
10:55
Break
10:55
11:55
07 Goodwill and Impairment
11:00
11:15
Break
11:15
12:20
04 Disclosure Initiative—Targeted Standards-level Review of Disclosures (continued)
11:55
12:55
08 ESMA Publication
12:20
13:20
05 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
Presenters
Crypto Assets
Documents
Presenters
DI Team
Documents
Presenters
Goodwill team
Documents
Presenters
DI Team
Presenters
ESMA Staff
Documents
Presenters
DI Team
Documents

Meeting news

Meeting documents

13/01/2022
04-01 Cover note - Disclosure Requirements in IFRS Standards - EFRAG TEG 22-01-18.pdf
Cover Note
13/01/2022
04-02 Comment letter analysis - Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
Comment Letter Analysis
13/01/2022
04-03 EFRAG Final Comment letter (mark-up) - Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
13/01/2022
04-04 EFRAG Final Comment letter (CLEAN) - Disclosure Requirements in IFRS Standards—EFRAG TEG 2022-01-18.pdf
Comment Letter
13/01/2022
04-05 - Annex to propose EFRAG Final Comment Letter - Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
Issues Paper
13/01/2022
04-06 Summary report 10 December outreach event (background purposes)- Disclosure Requirements in IFRS Standards - EFRAG TEG 2022-01-18.pdf
Feedback statement – outreach event
11/01/2022
05-01 SWPA - Cover Note - EFRAG TEG 22-01-18.pdf
11/01/2022
05-02 SWPA - Issues Paper - Compatibility Study - EFRAG TEG 22-01-18.pdf
11/01/2022
05-03 - SWPA - DIRECTIVE 2013 43 EU - Annual FS, CFS and related reports - EFRAG TEG 22-01-18.pdf
07/01/2022
06-01 - Cover Note - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Cover Note
07/01/2022
06-02 - Issues Paper - Preliminary recommended options on developing IFRS requirements for Crypto-Assets (Liabilities) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Issues Paper
07/01/2022
06-03 - Summary of Feedback received (background paper) - EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Comment Letter Analysis
07/01/2022
06-04 - Detailed Analysis of Feedback received (background paper)- EFRAG DP Crypto-Assets (Liabilities) - EFRAG TEG 19-01-22.pdf
Comment Letter Analysis
12/01/2022
07-01 - Project Update - Goodwill and Impairment - EFRAG TEG 22-19-01.pdf
13/01/2022
08-01 ESMA Study on banks ECL disclosures.pdf