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EFRAG TEG meeting September 2017

Running order

# Agenda item Start time End time Presenters Documents
  21/09/2017        
  02. IASB ED/2017/5 Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates 08:35 09:15 Albert Steyn 02-01 - Cover note DCL on amendments to IAS 8 TEG 17-09-21.pdf
02-02 Draft Comment letter on amendments to IAS 8 TEG 17-09-21.pdf
02-03 ED Amendments IAS 8 TEG 17-09-21- for background only.pdf
  03. IFRS 17 Insurance Contracts 09:15 10:30 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs 03-01 - Cover note - IFRS 17 - Towards a DEA - TEG 17-09-21.pdf
03-02 - IFRS 17 - Towards a DEA - Appendix I - TEG 17-09-21.pdf
03-03 - IFRS 17 - Towards a DEA - Appendix II - 17-09-21.pdf
03-04 - IFRS 17 - Input received from September EFRAG IAWG meeting - for background only - TEG 17-09-21.pdf
  Break 10:30 10:45
  04. IASB DP/2017/1 Disclosure Initiative – Principles of Disclosure 10:45 12:15 Hocine Kebli, Ioanna Chatzieffraimidou, Albert Steyn 04-01 Cover note and summary of responses on IASB DP-2017-1 TEG 17-09-21.pdf
04-02 Comment letter on IASB DP-2017-1 marked-up TEG 17-09-21.pdf
  05. PIR: IFRS 13 Fair Value Measurement 12:15 12:45 Fredré Ferreira, Albert Steyn, Raffaele Petruzzella 05-02 Draft letter to the IASB PIR IFRS 13 TEG 17-09-21.pdf
05-01 Cover note on PIR IFRS 13 EFRAG TEG 17-09-21.pdf
05-03 Appendix Summary of comments received from European constituents PIR IFRS 13 TEG 17-09-21.pdf
  Lunch 12:45 13:30
  06. IASB ED/2017/3 Prepayment Features with Negative Compensation (proposed amendments to IFRS 9) 13:30 14:00 Didier Andries, Ioanna Chatzieffraimidou, Joachim Jacobs 06-01 Cover note on Prepayment Features with Negative Compensation - TEG 17-09-21.pdf
06-02 Issues paper on Prepayment Features with Negative Compensation - Towards a DEA - Appendix I - TEG 17-09-21.pdf
06-03 Issues paper on Prepayment Features with Negative Compensation - Towards a DEA - Appendix II - TEG 17-09-21.pdf
  07. IASB ED/2017/6 Definition of Material 14:00 14:45 Hocine Kebli, Raffaele Petruzzella 07-01 Cover Note - ED Definition of Material- TEG 17-09-21.pdf
07-02 Draft Comment Letter on ED Definition of Material - EFRAG TEG 17-09-21.pdf
07-03 Issues paper - Follow Up on Materiality Practice Statement - For Background - TEG 17-09-21.pdf
07-04 Exposure draft - For Background - TEG 17-09-21.pdf
07-05 IFRS Practice Statement 2 - Making Materiality Judgements - For Background - TEG 17-09-21.pdf
  08. EFRAG Research activities: Looking ahead 14:45 15:30 Filippo Poli 08-01 Issues paper on EFRAG Research activities looking ahead - TEG 17-09-21.pdf
  Break 15:30 15:45
  09. Financial Instruments with Characteristics of Equity 15:45 17:15 Filipe Alves, Joachim Jacobs 09-01 Cover note - FICE - TEG 17-09-21.pdf
09-02 Issues paper on how Gamma approach addresses issues that arise in practice - TEG 17-09-21.pdf
09-03 Issues paper on classification outcomes - TEG 17-09-21.pdf
09-04 Issues paper on summary of IASB discussions - Background only - TEG 17-09-21.pdf
09-05 Issues paper on illustrative examples - Background only - TEG 17-09-21.pdf