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EFRAG TEG meeting November 2019

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  05/11/2019        
  07. Deferred tax related to assets and liabilities arising from a single transaction (Amendments to IAS 12) 13:30 14:15 IAS 12 team 07-01 Cover note and CL analysis- Deferred Tax related to Assets and Liabilities arising from a Single Transaction- EFRAG TEG 19-11-05.pdf
07-02 Proposed final comment letter (marked-up version)- EFRAG TEG 19-11-05.pdf
07-03 Proposed final comment letter (clean version)- EFRAG TEG 19-11-05.pdf
  08. Rate-regulated Activities 14:15 15:45 RRA Team 08-01 - Cover note on Rate Regulated Actvities - EFRAG TEG 19-11-05.pdf
08-02 - Scope, definition of regulatory assets and liabilities - EFRAG TEG 19-11-05.pdf
08-03 - Recognition and derecognition (including boundry) of regulatory assets and liabilities- EFRAG TEG 19-11-05.pdf
08-04 - Measurement principles - EFRAG TEG 19-11-05.pdf
08-05 - Measurement principles - discounting - EFRAG TEG 19-11-05.pdf
  Break 15:45 16:00
  09. IBOR reform 16:00 16:45 IBOR team 09-01 - Interest Rate Benchmark Reform - cover note - EFRAG TEG 19-11-05.pdf
09-02 - Interest Benchmark Reform - Feedback statement on DCL - EFRAG TEG 19-11-05.pdf
09-03 Update on IASBs work on phase II of the Interest Rate Benchmark Reform EFRAG TEG 19-11-05.pdf
  10. IASB Research project: Goodwill and Impairment 16:45 17:45 Goodwill team 10-01 - Cover note - Goodwill and Impairment Test - TEG 19-11-05.pdf
10-02 - Issues paper - Goodwill and Impairment- Quantitative test and amortisation of goodwill - EFRAG TEG 19-11-05.pdf
10-03 - Issues paper - Goodwill and Impairment Test - Improving Value in Use Calculation - EFRAG TEG 19-11-05.pdf
10-04 - Issues paper - Goodwill and Impairment - Better disclosure for business combinations - EFRAG TEG 19-11-05.pdf
10-05 - Issues paper - Goodwill and Impairment - Summary of FASBs Invitation to Comment - EFRAG TEG 19-11-05.pdf
           
  06/11/2019        
  11. Primary Financial Statements 08:30 10:00 PFS Team 11-01 Cover Note - PFS - EFRAG TEG 19-11-05.pdf
11-02 Update on PFS- EFRAG TEG 19-11-05.pdf
11-03 - EFRAG research activities on PFS - EFRAG TEG 19-11-05.pdf
  12. Equity instruments: research on measurement 10:00 10:45 Equity Instruments Team 12-01 Cover note Equity Instruments - EFRAG TEG 19-11-06.pdf
12-02 Feedback Statement on Alternative Accounting Approaches for Equity Instruments - EFRAG TEG 19-11-06.pdf
12-03 Alternative Accounting Approaches for Equity Instruments - EFRAG TEG 19-11-05.pdf
  Break 10:45 11:00
  12. Equity instruments: research on measurement (continued) 11:00 12:30 Equity Instruments Team
  Lunch 12:30 13:15
  13. IASB agenda consultation 2020 13:15 14:15 Hocine Kebli 13-01 - Issues paper - IASB 2020 Agenda Consultation EFRAG TEG 19-11-05.pdf
  14. EFRAG research project: Variable and contingent consideration 14:15 15:45 VCC team 14-01 Cover note - Variable and Contingent Consideration - EFRAG TEG 19-11-06.pdf
14-02 FRC's presentation.pdf
14-03 FRC's Working Draft Paper.pdf
14-04 Issues paper on the implications of various definitions of variable and contingent consideration.pdf