Meeting icon

EFRAG TEG-CFSS meeting June 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  28/06/2017        
  02. Approval of the minutes 09:30 09:35 Andrew Watchman 02-01 Draft minutes EFRAG TEG-CFSS 17-02-22.pdf
  07. IASB's initiatives towards Better Communication in Financial Reporting 10:30 11:00 Hocine Kebli, Ioanna Chatzieffraimidou, Filipe Alves, Albert Steyn, Patricia McBride 07A-01 Issues paper on initial views on Principles of Disclosure DP – CFSS 17-06-28.pdf
07A-02 ASAF paper 02 Principles of Disclosure - CFSS 17-06-28.pdf
07B-01 - Issues paper PFS EBIT and Operating profit CFSS 17-06-28.pdf
07B-02 ASAF paper 06A- Board cover note – For background - CFSS 17-06-28.pdf
07B-03 ASAF paper 06B PFS EBIT approaches – For background- CFSS 17-06-28.pdf
07B-04 ASAF paper 06C PFS EBIT development of principles based approach– For background - CFSS 17-06-28.pdf
07B-05 ASAF paper 06D PFS Management Performance Measure– For background- CFSS 17-06-28.pdf
07B-06 ASAF paper 06E PFS Adjusted EPS Board– For background– For background- CFSS 17-06-28.pdf
07B-07 ASAF paper 06F PFS Presentation share of results associates– For background- CFSS 17-06-28.pdf
07C-01 Cover note on wider corporate reporting - CFSS 17-06-28.pdf
07C-02 ASAF paper 09 Wider Corporate Reporting - CFSS 17-06-28.pdf
  Coffee break 11:00 11:15
  07. IASB's initiatives towards Better Communication in Financial Reporting (continued) 11:15 12:45 Hocine Kebli, Ioanna Chatzieffraimidou, Filipe Alves, Albert Steyn, Patricia McBride
  Lunch 12:45 13:30
  09. IASB Project Rate-regulated activities 13:30 14:30 Isabel Batista, Ioana Kiss 09-01 - Issues Paper on Accounting model for RRA - EFRAG TEG - CFSS 17-06-28.pdf
09-02 ASAF Paper 08 Rate-regulated Activities Cover Note - CFSS 17-06-28 - for background.pdf
09-03 ASAF Paper 08A Rate-regulated Activities Update - CFSS 17-06-28 - for background.pdf
09-04 ASAF Paper 08B Rate-reg Illustrative Examples - CFSS 17-06-28 - for background.pdf
  10. IASB Project Post-Implementation Review IFRS 13 - Fair Value Measurement 14:30 15:00 Patricia McBride, Albert Steyn, Raffaele Petruzzella 10-01 IFRS 13 Post-implementation Review – CFSS 17-06-28.pdf
10-02 ASAF Paper 07 - IFRS 13 Post Implementation Review - CFSS 17-06-28.pdf
10-03 ASAF 07A IFRS 13 PIR Questions from RFI- CFSS 17-06-28.pdf
  11. IASB Project Improvement to IFRS 8 Operating Segments 15:00 15:45 Isabel Batista, Ioana Kiss 11-01 Issues paper on Amendments to IFRS 8 Operating Segments CFSS 17-06-28.pdf
11-02 ASAF Paper 05 on IFRS 8 ED - CFSS 17-06-28 - for background.pdf
11-03 EFRAG DCL on Improvements to IFRS 8 Operating Segments - CFSS 17-06-28 - for background.pdf
  12. IASB Exposure Draft Definition of Material (SESSION CANCELLED) 15:30 16:00 Hocine Kebli, Raffaele Petruzzella
  08. Amendment to IAS 16 Proceeds before Intended Use 15:45 16:00 Joachim Jacobs 08-01 Proceeds before Intended Use - Proposed amendments to IAS 16 CFSS 17-06-28.pdf
08-02 ASAF Paper 04 Proposed amendments to IAS 16 - CFSS 17-06-28.pdf
  Coffee Break 16:00 16:15
  13. IASB Research Project Goodwill and Impairment 16:15 16:55 Isabel Batista 13-01 Issues paper on Goodwill and Impairment - EFRAG TEG CFSS 17-06-28.pdf
13-02 ASAF paper 03 - Goodwill and Impairment - ASBJ paper on possible approach - CFSS 17-06-28 - for back ground.pdf
13-03 ASAF paper 03A - Goodwill and Impairment - ASBJ paper on Analyst views - CFSS 17-06-28 - for background.pdf
13-04 ASAF paper 03B - Goodwill and Impairment - IASB Developmants and feedback - CFSS 17-06-28 - for back ground.pdf
  14. Agenda topics for next CFSS meeting and Close of the meeting 16:55 17:00 Patricia McBride 14-01 - Agenda topics for the September 2017 ASAF meeting - CFSS 17-06-28.pdf
  15. Project Update and agenda planning (for background only) 17:00 17:00 15-01 - ASAF paper 10 - IASB's Project Update - CFSS 17-06-28.pdf
  16. ASAF Agenda for 6 & 7 July 2017 meeting (for background only) 17:00 17:00 16-01 ASAF meeting July 2017 - Final agenda - CFSS 17-06-28.pdf