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EFRAG Board meeting December 2019

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  18/12/2019        
  06. IFRS 17 Insurance Contracts 09:35 10:35 Chiara Del Prete 06-01 IFRS 17 Insurance Contracts - Cover note - EFRAG 19-12-18.pdf
06-02 Report of TEG discussion to the Board - EFRAG Board 19-12-18.pdf
06-03 Decision Document - Economic study - EFRAG Board 19-12-18.pdf
06-04 Decision Document on User Outreaches - EFRAG Board 19-12-18.pdf
06-05A Decision Document - Limited update to case study - EFRAG Board 19-12-18.pdf
06-05B IFRS 17 Amendments Update on Case Study - Board 19-12-18.pdf
06-06 Supporting material interaction IFRS 9 and IFRS 17 and hedge accounting - EFRAG Board 19-12-18.pdf
06-07 Hedge accounting - overview of discussion held at IAWG November 2019 - Board 19-12-18.pdf
06-08 DEA workplan IFRS 17 - Board 19-12-18.pdf
06-09 Update of IASB redeliberations - EFRAG Board 19-12-18.pdf
  07. Equity Instruments: Research on Measurement 10:35 12:45 Chiara Del Prete 07-01 Cover note Equity Instruments Research Board 19-12-18.pdf
07-02 Alternative Accounting Approaches for Equity Instruments - Board 19-12-18.pdf
07-03 Feedback Statement on Alternative Accounting Approaches for Equity Instruments - EFRAG Board 19-12-18.pdf
  Lunch 12:45 13:30
  08. Primary Financial Statements 13:30 14:15 Chiara Del Prete 08-01 PFS - IASB proposals and EFRAG Discussions - Board 19-12-18.pdf
08-02 - PFS - Overview of the Project - EFRAG Board 19-12-18 - background only.pdf
08-03 - PFS - Key messages for EFRAG DCL - EFRAG Board 19-12-18 - For background only (EFRAG TEG Agenda Paper).pdf
08-04 - PFS - EFRAG research activities - EFRAG Board 19-12-18 - For background only (EFRAG TEG Agenda Paper).pdf
  09. IASB Research Project Goodwill and Impairment 14:15 14:45 Chiara Del Prete 09-01 Issues paper Project Update - Goodwill and Impairment - EFRAG Board 19-12-18.pdf
09-02 Project update – Presentation on Goodwill and Impairment – EFRAG Board 19.12.18 (for background only).pdf
09-03 Summary of FASB’s Invitation to Comment – EFRAG Board 19.12.18 (for background only).pdf
  10. IBOR Phase 2 14:45 15:15 Chiara Del Prete 10-01 Issues paper - IBOR Phase 2 - Board 19-12-18.pdf
  11. Update of work plan and any other matters 15:15 15:20 Jean-Paul Gauzes 11-01 EFRAG Technical work plan - Board 19-12-18.pdf