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EFRAG TEG meeting 27 September 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  27/09/2018        
  03. IASB Research Project: BCUCC 09:25 10:05 Rasmus Sommer, Ioana Kiss 03-01 Cover note on BCUCC - TEG 18-09-27.pdf
03-02 Issues paper on when non-controlling interets are affected by BCUCC.pdf
03-03 Issues paper on EFRAG TEGs view on the predecessor method.pdf
  04. EFRAG Research Project Equity Instruments – Measurement 10:05 11:10 Filippo Poli, Jeff Waldier, Fredré Ferreira, Almudena Alcala 04-01 EFRAG Research project Equity Instruments - Research on Measurement - Defining long-term investing - TEG 18-09-27.pdf
  Break 11:10 11:25
  04. Financial Instruments with Characteristics of Equity 11:25 12:45 Filipe Alves, Fredré Ferreira, Galina Borisova, Joachim Jacobs 05-01 Cover note - FICE - TEG 18-09-27.pdf
05-02 Bulletin on IASB DP proposal for classification of financial instruments.pdf
05-03 Issues Paper on FICE Bulletin Presentation and Disclosure - TEG 18-09-27.pdf
  Lunch 12:45 13:30
  05. Updating references to the Conceptual Framework 13:30 14:15 Rasmus Sommer 06-01 Summary of comments received on EFRAG draft endorsement advice on amendments to references to the Conceptual Framework in IFRS Standards.pdf
06-02 Endorsement advice on Amendments to References to the Conceptual Framework in IFRS Standards.pdf
  06. IFRS 17 Insurance Contracts 14:15 15:45 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs 07-01 Cover note - EFRAG TEG 18-09-27 - IFRS 17.pdf
07-02 IFRS 17 - Competition issues between different GAAPs - EFRAG TEG 18-09-27.pdf
07-03 Interaction of IFRS 17 with IFRS 9 and IFRS 15 - EFRAG TEG 18-09-27.pdf
07-04 Near-final report of the economic study - EFRAG TEG 18-09-27.pdf