EFRAG TEG meeting May 2021

19/05/2021 - 20/05/2021
11:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Meeting news

Meeting documents

12/05/2021
06-01 DRM Cover note EFRAG TEG 21-05-19.pdf
Cover Note
12/05/2021
06-02 - DRM - feedback on viability and operability - EFRAG TEG 21-05-19.pdf
12/05/2021
06-03 DRM IRRBB EFRAG TEG 21-05-19.pdf
Issues Paper
12/05/2021
06-04 An introduction to DRM - EFRAG TEG 21-05-19.pdf
12/05/2021
06-04A DRM IASB Core model_Scenario Pack EFRAG TEG 21-05-19.pdf
IASB document
12/05/2021
07-01 Subsidiaries that are SMEs - Cover Note - TEG 21-05-19.pdf
Cover Note
12/05/2021
07-02 Subsidiaries that are SMEs - Update - TEG 21-05-19.pdf
Issues Paper
12/05/2021
07-03 Subsidiaries that are SMEs - IASB tentative decisions - TEG 21-05-21.pdf
External paper for meeting
11/05/2021
08-01 PIR 10-11-12 - Overview of issues reported - Cover Note - TEG 210519.pdf
12/05/2021
08-02 PIR 10-11-12 - Overview of issues reported - Response to RFI - TEG 210519.pdf
12/05/2021
09-01 Lack of Exchangeability - Cover Note - TEG 210519.pdf
12/05/2021
09-02 Lack of Exchangeability - DCL - TEG 210519.pdf
12/05/2021
10-01 Crypto-assets (liabilities) - Cover note - EFRAG TEG 21-05-20.pdf
12/05/2021
10-02 Crypto-assets (liabilities) - Issues paper with high-level summary of crypto-assets (liabilities) discussion paper outreach - EFRAG TEG 21-05-20.pdf
12/05/2021
11-01 Update on IFRS IC Activities - EFRAG TEG 21-05-19.pdf
Issues Paper
12/05/2021
12-01 - Cover note RRA - EFRAG TEG 21-05-20.pdf
Cover Note
12/05/2021
12-02 - EFRAG Secretariat Briefing - Regulatory Assets and Regulatory Liabilities - EFRAG TEG 21-05-20.pdf
Other EFRAG Secretariat Paper