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EFRAG TEG-CFSS meeting March 2019

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  20/03/2019        
  06. Accounting treatment of Initial Coin Offerings and Tokens in France 10:20 11:00 Cedric Tonnerre 06-01 ASAF 01 ANC Presentation ICOs and tokens - TEG - CFSS 19-03-20.pdf
  Break 11:00 11:15
  07. Disclosure Initiative – Targeted Standards-level Review 11:15 11:45 Hocine Kebli, Ricardo Torres Ruiz-Olivares 07-01 Issues paper -Targeted Standards-level Review of Disclosures TEG-CFSS 19-03-20.pdf
07-02 ASAF 11 Targeted Standards-level Review - Cost-Benefit consideration- TEG - CFSS 19-03-20.pdf
07-03 ASAF 11A Targeted Standards-level Review -Summary Users Outreach - TEG - CFSS 19-03-20.pdf
07-04 ASAF 11B Targeted Standards-level Review -Investor briefing material - TEG - CFSS 19-03-20.pdf
  08. Accounting Policy Changes (Proposed Amendments to IAS 8) 11:45 12:15 Hocine Kebli, Lina Lemessiou 08-01 Cover note - Accounting Policy Changes- TEG-CFSS 19-03-20.pdf
08-02 ASAF 05 Cover Memo Accounting Poilcy Changes -EFRAG TEG-CFSS 19-03-20.pdf
08-03 ASAF 05A Accounting Policy Changes - Proposed ways forward- EFRAG TEG-CFSS 19-03-20.pdf
08-04 ASAF 05B Accounting Policy Changes feedback summary -EFRAG TEG-CFSS 19-03-20.pdf
  09. IFRS Foundation – Due Process Handbook Review 12:00 12:15 Robert Stojek, Galina Borisova 09-01 IFRS Foundation Due Process Handbook Review - Cover Note - TEG-CFSS 19-03-20.pdf
09-02 ASAF 12 Due Process Handbook - for background only - TEG-CFSS 19-03-20.pdf
  10. AABS’s presentation on Improving the impairment testing model in IAS 36 Impairment of Assets 12:15 12:45 Isabel Batista, Galina Borisova 10-01 - Issues paper - AASB Research Report - Perspectives of IAS 36 - TEG-CFSS 19-03-20.pdf
10-02 - ASAF 13 AASB research report - Perspectives of IAS 36-for background only - TEG-CFSS 19-03-20.pdf
  Lunch 12:45 13:30
  11. Business Combinations under Common Control 13:30 14:00 Rasmus Sommer, Ioana Kiss 11-01 BCUCC between wholly owned entities -Issues paper - TEG-CFSS 19-03-20.pdf
11-02 ASAF 08 BCUCC Cover Paper - for background only - TEG - CFSS 19-03-20.pdf
11-03 ASAF 08A BCUCC Overview of the staff approach - for background only - TEG - CFSS 19-03-20.pdf
11-04 ASAF 08B Lenders and other creditors in BCUCC - for background only - TEG - CFSS 19-03-20.pdf
  12. SMEs that are subsidiaries 14:00 14:30 Hocine Kebli 12-01 - Issues paper Subsidiaries that are SMEs - TEG - CFSS 19-03-20.pdf
12-02 ASAF 09 SMEs that are subsidiaries -TEG - CFSS 19-03-20.pdf
  13. AASB’s presentation on IFRS Practice Statement 2: Making Materiality Judgements to reporting climate-related and other emerging risks 14:30 15:00 Hocine Kebli, Lina Lemessiou 13-01 Cover note - AASB-AUASB Bulletin on assessing materiality for climate-related and other emerging risks disclosures - TEG-CFSS 19-03-20.pdf
13-02 ASAF 07A AASB and AUASB Joint Bulletin - TEG-CFSS 19-03-20.pdf
13-03 ASAF 07B AASB slide presentation - TEG- CFSS 19-03-20.pdf
  14. Provisions 15:00 15:30 Robert Stojek 14-01 IASB Research Project Provisions - Cover Note - TEG-CFSS 19-03-20.pdf
14-02 ASAF 06 IASB Research Project Provisions - for background only - TEG-CFSS 19-03-20.pdf
  Breah 15:30 15:45
  15. Onerous Contracts – Costs of Fulfilling a Contract (Proposed Amendments to IAS 37) 15:45 16:00 Robert Stojek 15-01 Onerous contracts Cost of Fulfilling a Contract - Cover note - TEG-CFSS 19-03-20.pdf
15-02 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous - TEG-CFSS 19-03-20.pdf
15-03 ASAF 04 Onerous contracts Cost of Fulfilling a Contract - for background only - TEG-CFSS 19-03-20.pdf
15-04 ASAF 04A In Brief Article Onerous contracts - for background only - TEG-CFSS 19-03-20.pdf
  16. Management Commentary Practice Statement 16:00 16:25 Vincent Papa, Hocine Kebli 16-01 Issues Paper - Management Commentary Practice Statement TEG-CFSS 19-03-20.pdf
16-02 ASAF 02 MCPS - TEG - CFSS 19-03-20.pdf
  17. Agenda topics for next CFSS meeting 16:25 16:30 Patricia McBride 17-01 Topics for the July 2019 ASAF Meeting - TEG - CFSS 19-03-20.pdf