EFRAG TEG meeting November 2021

24/11/2021 - 25/11/2021
10:00 - 18:15
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00
11:00
04 Management Commentary
11:15
12:45
05 Variable and Contingent Consideration
12:45
14:00
Break
14:00
15:00
06 Financial Instruments with Characteristics of Equity
15:00
16:00
07 Supplier Finance Arrangements
16:15
17:00
03 Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
Presenters
MC team
Documents
Presenters
VCC team
Documents
Presenters
FICE Team
Documents
Presenters
SFA team
Documents
Presenters
Disclosure Initiative team
Documents

Meeting news

Meeting documents

17/11/2021
03-01 SWPA - Cover note - TEG 21-11-24.pdf
19/11/2021
03-02 EFRAG Secretariat Briefing - Who can apply it - subsidiaries without public accountability - EFRAG TEG 21-11-24 - Updated.pdf
19/11/2021
04-01 Issues Paper - Final Comment Letter - ED Management Commentary - EFRAG TEG 21-11-25.pdf
19/11/2021
04-02 Mark up EFRAG Final Comment Letter - ED Management Commentary - TEG 21-11-25.pdf
Draft comment letter
19/11/2021
04-03 ED Management Commentary - Comment letter analysis (for background) EFRAG TEG 21-11-24.pdf
Issues Paper
16/11/2021
05-01 Cover note - Variable consideration - TEG 21-11-24.pdf
Cover Note
16/11/2021
05-02 Issues paper on mapping of existing IFRS Standards.pdf
Issues Paper
18/11/2021
05-03 Updated Issues paper on risk sharing arrangements.pdf
Issues Paper
16/11/2021
05-04 Issues paper on step acquisitions.pdf
Issues Paper
16/11/2021
05-05 Issues paper on revised structure of Discussion Paper.pdf
Issues Paper
17/11/2021
06-01 FICE - Cover note - EFRAG TEG 21-11-24.pdf
17/11/2021
06-02 FICE - Update on fixed for fixed - EFRAG TEG 21-11-24.pdf
17/11/2021
06-03 FICE - Update on Disclosures - EFRAG TEG 21-11-24.pdf
17/11/2021
06-04 FICE - Update on contingencies and effects of law - EFRAG TEG 21-11-24.pdf
17/11/2021
06-05 - Overview of FICE Project - IASB EFRAG - TEG 21-11-24.pdf
17/11/2021
07-01 Supplier Finance Arrangements - Cover note - EFRAG TEG 21-11-25.pdf
Cover Note
17/11/2021
07-02 Supplier Finance Arrangements - Key messages for EFRAG DCL - EFRAG TEG 21-11-25.pdf
Issues Paper

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