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EFRAG TEG-CFSS meeting July 2019

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  03/07/2019        
  06. IASB Project Business Combination under Common Control 10:20 11:00 BCUCC team 06-01 Cover note_Measurement approches for BCUCC - EFRAG TEG-CFSS 19-07-03.pdf
06-02 ASAF 1A BCUCC Alternative measurement approaches - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
06-03 ASAF 1B BCUCC Transactions that do not affect NCS - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
  Break 11:00 11:15
  07. EFRAG Discussion Paper Accounting for Pension Plan with an Asset-return Promise 11:15 11:45 Pensions Team 07-01 Cover note - Pension Plans with an Asset-return Promise - TEG CFSS 19-07-03.pdf
07-02 EFRAG - Pension Plans with an Asset-return Promise - Summary - EFRAG TEG-CFSS 19-07-03.pdf
07-03 EFRAG - Pension Plans with an Asset-return Promise- Published DP - EFRAG TEG-CFSS 19-07-03.pdf
  08. IASB Project Primary Financial Statements 11:45 12:30 PFS Team 08-01 Cover Note Primary Financial Statements - TEG-CFSS 19-07-03.pdf
08-02 ASAF 04 PFS Structuring Standards and Outreach Plan - EFRAG TEG-CFSS 19-07-03- for background only.pdf
08-03 ASAF 04A PFS Summary of tentative decisions - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
08-04 Summary of IASB discussions - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
  09. IASB Project IBOR Phase II 12:30 12:45 IBOR team 09-01 IBOR transition - cover note - EFRAG TEG-CFSS 19-07-03.pdf
09-02 ASAF 03 IBOR reform-July 2019 - EFRAG TEG-CFSS 19-07-03.pdf
09-03 EFRAG's FCL - ED 2019-1 - Interest Rate Benchmark Reform - final - EFRAG TEG CFSS 19-07-03.pdf
09-02A ASAF 03A IBOR reform_EFRAG-July 2019.pdf
  Lunch 12:45 13:30
  10. IFRS 17 Insurance Contracts 13:30 15:00 Darrel Scott 10-01 IASB Presentation on IFRS 17 Amendments - EFRAG TEG-CFSS 19-07-03.pdf
  11. UK FRC Research The Business Reporting of Intangibles: Realistic Proposals 15:00 15:25 Andrew Lennard 11-01 ASAF 06 - UK FRC Research on Intangibles - Overview- EFRAG TEG-CFSS 19-07-03.pdf
11-02 ASAF 06A - UK FRC Research on Intangibles - Slide Presentation- EFRAG TEG-CFSS 19-07-03.pdf
11-03 ASAF 06B - UK FRC Research on Intangibles - Overview- EFRAG TEG-CFSS 19-07-03.pdf
  12. UK FRC Research Variable and Contingent Consideration: some fundamental considerations, forthcoming Discussion Paper 15:25 15:50 Andrew Lennard 12-01 ASAF 08 - UK FRC Research on Variable and Contingent Consideration - EFRAG TEG-CFSS 19-07-03.pdf
12-02 ASAF 08A - UK FRC Research on Variable and Contingent Consideration-Slide Presentation-EFRAG TEG-CFSS 19-07-03.pdf
  Break 15:50 16:00
  13. Management Commentary Practice Statement 16:00 16:25 Management Commentary team 13-02 ASAF 02 Management Commentary Practice Statement EFRAG TEG-CFSS 19-07-03.pdf
13-01 - Issues paper - Management Commentary Practice Statement - EFRAG TEG-CFSS 19-07-03.pdf
  14. Agenda topics for next CFSS meeting 16:25 16:30 Patricia McBride 14-01 Topics for next CFSS meeting - EFRAG TEG-CFSS 19-07-03.pdf
  15. IASB Project Update and Agenda Planning (for background only) 16:30 16:30 15-01 ASAF 05 Update and agenda planning EFRAG TEG-CFSS 19-07-03.pdf