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EFRAG TEG meeting June 2017

Running order

# Agenda item Start time End time Presenters Documents
  02. EFRAG Research Project Equity Instruments – Impairment and Recycling 09:05 10:30 Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier 02-01 Cover note Equity Instruments - Impairment and Recycling TEG 17-06-29.pdf
02-02 Issues paper on lower of cost and fair value approach and users' concerns TEG 17-06-29.pdf
02-03 Issues paper on tentative outline of a future publication TEG 17-06-29.pdf
  03. IASB ED/2017/4 Property, Plant and Equipment: Proceeds before Intended Use 10:30 11:00 Joachim Jacobs 03-01 Cover note on IAS 16 Amendments TEG 17-06-29.pdf
03-02 Draft Comment Letter on IASB Amendments to IAS 16 TEG 17-06-29.pdf
03-03 IASB ED-2017-4 Property, Plant and Equipment - Proceeds before Intended Use.pdf
  Break 11:00 11:15
  04. EFRAG Research Project: Pensions 11:15 12:30 Rasmus Sommer, Sapna Heeralall 04-01 Cover Note EFRAG Research project Pension Plans TEG 17-06-29.pdf
04-02 Issues paper illustrating different methods to account for return based pension plans.pdf
  Lunch 12:30 13:15