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EFRAG TEG meeting January 2020

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  29/01/2020        
  06. Primary Financial Statements 11:10 12:45 PFS Team 06-01 Primary Financial Statements - Cover note - TEG 20-01-29.pdf
06-02 Primary Financial Statements - EFRAG Draft Comment Letter - TEG 20-01-29.pdf
  Lunch 12:45 13:30
  06. Primary Financial Statements (continued) 13:30 14:40 PFS Team
  07. Rate-regulated Activities 14:40 15:40 RRA Team 07-01 - Cover note on Rate-regulated Actvities - EFRAG TEG 20-01-29.pdf
07-02 - Issues paper on Interaction of the RRA model with IFRS Standards - EFRAG TEG 20-01-29.pdf
07-03 - Issues paper on Presentation and disclosure requirements - EFRAG TEG 20-01-29.pdf
07-04 - Issues paper on Transition requirements - EFRAG TEG 20-01-29.pdf
  Break 15:40 15:55
  08. IASB Research project: Goodwill and Impairment 15:55 17:45 Goodwill team 08-01 Cover note - Goodwill and Impairment - 29-30 January 2020 EFRAG TEG.pdf
08-02 Issues paper - Disclosure requirements and presentation of equity before goodwill EFRAG 20-01-29.pdf
08-03 Goodwill and Impairment - Key messages for EFRAG DCL TEG 20-01-29.pdf
08-04 Issues paper on the status of the goowill debate EFRAG TEG 20-01-29.pdf
08-05 Issues paper about previous findings on goodwill - EFRAG TEG 20-01-29.pdf
  09. PIR of IFRS 10, IFRS 11 and IFRS 12 17:45 18:30 Robert Stojek 09-01 - PIR IFRS 10 11 12 - Issues paper - TEG 20-01-29.pdf
           
  30/01/2020        
  10. IFRS 17 Insurance Contracts 08:30 10:30 Insurance Team 10-03 IFRS 17 DEA - Appendix 2 - Relevance and Reliability - EFRAG TEG 20-01-30.pdf
10-04 IFRS 17 DEA - Appendix 3.1 - EFRAG TEG 20-01-30.pdf
10-05 Overview - IASB staff January 2020 papers - EFRAG TEG 20-01-30.pdf
10-05A - IASB staff paper 2A - Scope exclusion from IFRS 17 for some credit card contracts - EFRAG TEG 20-01-30.pdf
10-05B - IASB staff paper 2B - Transition the prohibition from applying the risk mitigation option - EFRAG TEG 20-01-30.pdf
10-05C - IASB staff paper 2C - Business combinations contracts acquired in their settlement - EFRAG TEG 20-01-30.pdf
10-05D - IASB staff paper 2D - Interim financial statements - EFRAG TEG 20-01-30.pdf
10-05E IASB staff paper 2E - Insurance acquisition cashflows-transition and bc - EFRAG TEG 20-01-30.pdf
10-05F IASB staff paper 2 - Cover note - EFRAG TEG 20-01-30.pdf
10-02A - IFRS 17 - Solvency II - compared 29 Jan vs 8 Jan - EFRAG TEG 20-01-30.pdf
10-06 Paragraphs to update in the economic study following January EFRAG IAWG meeting - EFRAG TEG 20-01-30 - for background info.pdf
10-02B Issues paper IFRS 17 and Solvency II - EFRAG TEG 20-01-30.pdf
  Break 10:30 10:45
  10. IFRS 17 Insurance Contracts (continued) 10:45 11:45 Insurance Team
  11. IBOR reform Phase 2 11:45 12:45 IBOR team 11-01 Interest Rate Benchmark Reform - cover note - TEG 20-01-30.pdf
11-02 Interest Rate Benchmark Reform - Hedge Accounting - TEG 20-01-30.pdf
11-04 EMMI press release on EURIBOR - TEG 20-01-30 - for background only.pdf
11-05 EMMI press release on EONIA - TEG 20-01-30 - for background only.pdf
  Lunch 12:45 13:30
  12. EFRAG Research Project: Crypto Assets 13:30 15:30 Crypto assets team 12-02 - EFRAG Research Discussion Paper- Accounting for holders and issuers of Crypto-assets -TEG Meeting-300120.pdf
12-01 Crypto -assets - TEG-Holders and Issuers Discussion Paper- 300120.pdf
  13. Financial Instruments with Characteristics of Equity 15:30 16:00 FICE Team 13-01 - Issues paper Update on FICE TEG 20-01-30.pdf