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EFRAG TEG meeting June 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  13/06/2018        
  06. IASB Project Rate-regulated Activities 11:15 12:30 Isabel Batista, Ioana Kiss, Almudena Alcala 06-01 - Issues paper the scope of Rate-regulated Activities (examples) - TEG 18-06-13.pdf
  Lunch 12:30 13:15
  07. IASB ED/2016/1 Definition of a Business and previously held interests 13:15 14:15 Isabel Batista, Raffaele Petruzzella 07-01 Issues paper on the forthcoming amendments to definition of a business EFRAG TEG 18-06-13.pdf
07-02 EFRAG Comment Letter on the ED (for background only) - EFRAG TEG 18-06-13.pdf
  08. IASB Research Project: BCUCC 14:15 15:45 Ioana Kiss, Rasmus Sommer 08-01 - Cover note on BCUCC - TEG 18-06-13.pdf
08-02 - Issues paper on methods to account for BCUCC under different scenarios - TEG 18-06-13.pdf
08-03 - Issues paper on BCUCC project developments - TEG 18-06-13.pdf
  Break 15:45 16:00
  09. EFRAG Research Project Equity Instruments – Impairment and Recycling 16:00 17:30 Filippo Poli, Jeff Waldier, Almudena Alcala 09-01 Cover Note Equity Instruments - Impairment and Recycling - TEG 18-06-13.pdf
09-02 Issues Paper Equity Instruments - Impairment and Recycling - TEG 18-06-13.pdf
  10. EFRAG Research project: ToEEV 17:30 18:30 Filippo Poli, Hocine Kebli, Ioana Kiss 10-01 Cover note on ToEEV Research Project - TEG 18-06-13.pdf
10-02a Discussion paper on EFRAG Research Project ToEEV - TEG 18-06-13.pdf
10-02b Discussion paper on EFRAG Research Project ToEEV - TEG 18-06-13.pdf
           
  14/06/2018        
  11. EFRAG Research project: Pensions 09:00 10:00 Rasmus Sommer, Robert Stojek, Sapna Heeralall 11-01 Cover note - EFRAG research project Pension Plans TEG 18-06-13.pdf
11-02 Issues paper on the structure and scope of a discussion paper.pdf
11-03 Issues paper on the structure and scope - illustrative example.pdf
  12. IASB Project Primary Financial Statements 10:00 11:15 Filipe Alves, Robert Stojek, Ioana Kiss 12-01 Issues paper primary financial statements - update - TEG 18-06-13.pdf
  Break 11:15 11:30
  13. IFRS 17 Insurance Contracts 11:30 12:30 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs 13-01 IFRS 17 Insurance Contracts - Cover note - EFRAG TEG 18-06-13.pdf
13-02 IFRS 17 - Towards a DEA Appendix 1 EFRAG TEG 18-06-13.pdf
13-03 IFRS 17 Insurance Contracts - DEA - Appendix II pre case study impact - EFRAG TEG 18-06-13.pdf
13-04 Comparison IFRS 17 and US GAAP - Issues Paper - EFRAG TEG 18-06-13.pdf
13-05 IFRS 17 User outreach - preliminary results - EFRAG TEG 18-06-13.pdf
13-06 Quantitative research on reinsurance EFRAG TEG 18-06-13.pdf
  Lunch 12:30 13:15
  13. IFRS 17 Insurance Contracts (continued) 13:15 14:45 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs
  Break 14:45 15:00
  13. IFRS 17 Insurance Contracts (continued) 15:00 15:30 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs