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EFRAG TEG meeting March 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  07/03/2018        
  07. EFRAG Research Project: Goodwill Amortisation and Impairment 12:00 13:00 Filippo Poli, Filipe Alves, Ioanna Chatzieffraimidou, Katrin Bonk 07-01 Cover note for Research Project Goodwill Amortisation and Impairment TEG 18-03-07.pdf
07-02 Feedback Statement on EFRAG DP Goodwill Impairment Test - TEG 18-03-07.pdf
  Lunch 13:00 14:00
  08. IASB Research Project: Goodwill and Impairment 14:00 15:30 Isabel Batista, Raffaele Petruzzella 08-01 Cover note on IASB project goodwill and impairment - EFRAG TEG 18-03-07.pdf
08-02 - Issues paper on Updated Headroom Approach - Goodwill and Impairment - EFRAG TEG 18-03-07.pdf
08-03 - Issues paper on Amortisation of goodwill, a single method for recoverable and other issues - Goodwill and Impairment - EFRAG TEG 18-03-07.pdf
08-04 - Issues paper on improving disclosures about goodwill impairment testing - Goodwill and Impairment - EFRAG TEG 18-03-07.pdf
  Break 15:30 15:45
  09. IFRS 17 Insurance Contracts 15:45 17:45 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs 09-01 Cover note - TEG 18-03-07 - IFRS 17.pdf
09-04 Summary of IFRS 17 TRG issues - EFRAG TEG 18-03-07.pdf
09-05 Separation of insurance components of a single contract (AP01) - EFRAG TEG 18-03-07 - for background info.pdf
09-06 Boundary of contracts with annual repricing mechanisms (AP02) - EFRAG TEG 18-03-07 - for background info.pdf
09-07 Boundary of reinsurance contracts held (AP03) - EFRAG TEG 18-03-07 - for background info.pdf
09-08 Insurance acquisition cash flows paid on an initially written contract (AP04) - EFRAG TEG 18-03-07 - for background info.pdf
09-09 Determining quantity of benefits for identifying coverage units (AP05) - EFRAG TEG 18-03-07 - for background info.pdf
09-10 Insurance acquisition cash flows when using fair value transition (AP06) - EFRAG TEG 18-03-07 - for background info.pdf
09-11 Reporting on other questions submitted (AP07) - EFRAG TEG 18-03-07 - for background info.pdf
09-12 TRG submissions log - EFRAG TEG 18-03-07 - for background info.pdf
09-13 IASB’s February meeting summary - EFRAG TEG 18-03-07 - for background info.pdf
09-02 IFRS 17 Background briefing paper on Transition TEG 18-03-07.pdf
09-03 IFRS 17 Background briefing paper CSM allocation TEG 18-03-07.pdf
           
  08/03/2018        
  10. IASB Research Project: BCUCC 09:00 10:00 Rasmus Sommer, Ioana Kiss 10-01 Cover note BCUCC TEG 18-03-07.pdf
10-03 Issues paper on advantages and disadvantages of various approaches for BCUCC.pdf
10-02 Update on BCUCC developments - TEG 18-03-07.pdf
  11. Annual Improvements to IFRS Standards 2015-2017 Cycle (Amendments to IAS 12, IAS 23 and IFRS 11 & IFRS 3) 10:00 10:45 Robert Stojek, Katrin Bonk 11-01 Cover note AIP 2015 - 2017 Cycle - TEG 7-8 March 2018.pdf
11-02 Analysis of comments received on DEA on AIP 2015-2017 Cycle - TEG 7-8 March 2018.pdf
11-03 Final Endorsement Advice on AIP 2015-2017.pdf
  Break 10:45 11:00
  12. Financial Instruments with Characteristics of Equity 11:00 12:00 Filipe Alves, Joachim Jacobs, Fredré Ferreira, Mari Paananen 12-01 Cover note - TEG 18-03-07.pdf
12-02 Issues Paper FICE update - TEG 18-03-07.pdf
12-03 Issues paper with summary of feedback received - TEG 18-03-07.pdf
  13. Plan amendment, curtailment or settlement (amendments to IAS 19) 12:00 12:45 Sapna Heeralall, Robert Stojek 13-01 Cover note - IAS 19 Amendments.pdf
13-02 DEA IAS 19 Amendments.pdf
13-03 DEA - Invitation to comment.pdf
13-04 Remeasurement at a Plan Amendment, Curtailment or Settlement - Amendments to IAS 19.pdf
13-05 EC request for endorsement.pdf
  Lunch 12:45 13:30
  14. IASB Research Project: Primary Financial Statements 13:30 14:30 Filipe Alves, Robert Stojek, Ioana Kiss 14-01 Cover note Primary Financial Statement - TEG 18-03-07.pdf
14-02 Issues Paper on Update - TEG 18-03-07.pdf
14-03 Issues Paper on current practice - TEG 18-03-07 -Background only.pdf
  15. IASB Publication Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) 14:30 15:15 Ioanna Chatzieffraimidou 15-01 Cover note and summary of responses on Amendments to IAS 28 TEG 18-03-07.pdf
15-02 Endorsement Advice on IAS 28 Amendments TEG 18-03-07.pdf