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EFRAG TEG meeting May 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  10/05/2017        
  06. IASB ED/2017/X Definition of Material and IASB Publication IFRS Practice Statement: Application of Materiality to Financial Statements 11:15 12:45 Hocine Kebli 06-01 Cover Note - Definition of Material ED - EFRAG TEG 17-05-10.pdf
06-02 Issues Paper - Definition of Material ED - EFRAG TEG 17-05-10.pdf
06-03 Issues paper - Follow Up on Materiality Practice Statement - EFRAG TEG 17-05-10.pdf
  Lunch 12:45 13:30
  07. European Single Electronic Format 13:30 14:45 07-01 ESMA Presentation on ESEF - EFRAG TEG 17-05-10.pdf
  08. IASB ED/2017/X Property, Plant and Equipment: Proceeds before Intended Use 14:45 15:15 Joachim Jacobs 08-01 Issues Paper - Proceeds before Intended Use - IAS 16 Amendments TEG 17-05-10.pdf
  Break 15:15 15:30
  09. PIR: IFRS 13 Fair Value Measurement 15:30 16:30 Isabel Batista 09-01 Issues paper on PIR IFRS 13 Fair Value Measurement TEG 17-05-10.pdf
  10. IASB ED/2017/X Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates 16:30 17:00 Albert Steyn 10-01 Issues paper on the IAS 8 amendments TEG 17-05-10.pdf
  11. IASB Research Project Goodwill and Impairment 17:00 17:30 Isabel Batista 11-01 Issues paper on Next steps - Consequences of recognising DTLs in the initial measurement of goodwill TEG 17-05-10.pdf
           
  11/05/2017        
  12. IASB Project Insurance Contracts 09:00 10:00 Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall, Joachim Jacobs 12-01 Issues paper on insurance contracts TEG 17-05-10.pdf
  Break 10:00 10:15
  13. EFRAG Research Project Goodwill – Impairment and Amortisation 10:15 12:15 Filippo Poli, Filipe Alves, Ioanna Chatzieffraimidou 13-01 Cover note - Research Project Impairment and Amortisation TEG 17-05-10.pdf
13-02 Issues paper on next steps of the project TEG 17-05-10.pdf
13-03 Short Discussion Series Paper on Impairment Test TEG 17-05-10.pdf
  Lunch 12:15 13:00