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EFRAG TEG-CFSS meeting November 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  28/11/2018        
  07. Business Combinations Under Common Control 10:20 11:00 Rasmus Sommer, Ioana Kiss 07-01 Issues paper summarising the December 2018 ASAF papers.pdf
07-02 ASAF 02 BCUCC Cover Note - for background - TEG-CFSS 18-11-28.pdf
07-03 ASAF 02A BCUCC Approach for transactions that affect non-controlling interest - for background - - TEG-CFSS 18-11-28.pdf
  Break 11:00 11:15
  08. Fitness Check 11:15 12:00 EC Staff, EFRAG 08-01 EC Fitness Check - Summary Report of the Public Consultation - TEG-CFSS 18-11-28.pdf
  09. Goodwill and Impairment 12:00 12:45 Isabel Batista, Galina Borisova 09-01- Issues paper Goodwill and Impairment - CFSS-TEG 18-11-28.pdf
09-02 - ASAF 06 Goodwill and Impairment-for background TEG-CFSS 18-11-28.pdf
  Lunch 12:45 13:30
  10. Financial Instruments with Characteristics of Equity 13:30 14:15 Filipe Alves, Joachim Jacobs, Fredré Ferreira, Galina Borisova 10-01 ASAF 08 EFRAG presentation FICE - TEG-CFSS 18-11-28.pdf
  11. Better Communication - Primary Financial Statements 14:15 15:00 Filipe Alves, Didier Andries, Robert Stojek, Ioana Kiss 11-01 Issues paper on Primary Financial Statements - TEG-CFSS 18-11-28.pdf
11-02 Summary of IASB and CFSS TEG discusions - for background - TEG - CFSS 18-11-28.pdf
11-03 ASAF 01 Primary Financial Statements - for background - TEG-CFSS 18-11-28.pdf
  12. Pension Benefits that Depend on Asset Returns 15:00 15:30 Sapna Heeralall, Robert Stojek, Rasmus Sommer 12-01 Issues paper on Pension benefits that depend on asset returns - TEG-CFSS 18-11-28.pdf
12-02 ASAF 07 Pension Benefits - for background - TEG-CFSS 18-11-28.pdf
  Break 15:30 15:45
  13. EFRAG’s European Lab 15:45 16:00 Saskia Slomp, Vincent Papa
  14. Management Commentary Practice Statement 16:00 16:25 Vincent Papa, Hocine Kebli, Almudena Alcala 14-01Update on Management Commentary TEG-CFSS 18-11-28.pdf
14-02 ASAF 05 Management Commentary Practice Statement - for background - TEG-CFSS 18-11-28.pdf
  15. Agenda topics for next CFSS meeting 16:25 16:30 Patricia McBride 15-01 ASAF topics for meeting on 19 April 2019 - TEG -CFSS 18-11-28.pdf
  16. IFRS 17 Insurance Contracts (for background only) 16:30 16:30
  17. IASB Project Update and Agenda Planning (for background only) 16:30 16:30
  18. ASAF Agenda (for background only) 16:30 16:30