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EFRAG TEG meeting 20 December 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  20/12/2018        
  02. IAS 37 Amendments – Costs of onerous contracts 08:45 09:15 IAS 37 Team 02-01 Cover note on the initial DCL Amendments to IFRS 37 TEG 18-12-20.pdf
02-02 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous TEG 18-12-20.pdf
02-03 IASB Exposure Draft ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous - Proposed amendments to IAS 37 TEG 18-12-20.pdf
  03. Equity instruments: alternative measurement 09:15 10:45 Equity Instruments Team 03-01 Equity alternative measurement Cover note TEG 18-12-20.pdf
03-02 EFRAG's research Discussion Paper on alternative measurements for equity instruments TEG 18-12-20.pdf
  Break 10:45 11:00
  04. Financial Instruments with Characteristics of Equity 11:00 12:45 FICE Team 04-01 Cover Note - FICE - TEG 18-12-20.pdf
04-02 EFRAG FCL IASB DP - TEG 18-12-20.pdf
04-03 EFRAG FCL IASB DP FICE - Track Changes - TEG 18-12-20.pdf
  Lunch 12:45 13:30
  05. Definition of a business: Amendments to IFRS 3 13:30 14:30 IFRS 3 Team 05-01 Cover note - DEA on Definition of a Business - EFRAG TEG 18-12-20.pdf
05-02 Draft endorsement advice on Definition of a Business - EFRAG TEG 18-12-20.pdf
05-03 Invitation to comment - DEA on Definition of a Business - EFRAG TEG 18-12-20.pdf
05-04 EC request for endorsement advice - EFRAG TEG 18-12-20.pdf
05-05 Definition of a Business - Published amendments - EFRAG TEG 18-12-20.pdf