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EFRAG TEG meeting March 2020

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  04/03/2020        
  01. IASB Research Project Goodwill and Impairment 16:15 17:00 Goodwill team 01-01 Cover note - Goodwill and Impairment - TEG 20-03-04.pdf
01-02 Issues paper on collection of additional evidence TEG 20-03-04.pdf
           
  05/03/2020        
  05. IFRS 17 Insurance Contracts 09:50 10:35 Insurance Team 05-01 - EFRAG TEG March 2020 - cover note - EFRAG TEG 20-03-05.pdf
05-02 Issues paper IFRS 17 and Small insurers TEG final - EFRAG TEG 20-03-05.pdf
05-03 - Issues paper - Prohibition of applying the risk mitigation approach retrospectively on transition - EFRAG TEG 20-03-05.pdf
05-04 - Relevance and Reliability - Appendix 2 of DEA - EFRAG TEG 20-03-05.pdf
05-05 IFRS 17 DEA - Appendix 3.1 EFRAG TEG 20-03-05.pdf
05-06 - US GAAP updated March 2020 - EFRAG TEG 20-03-05.pdf
05-08 February 2020 IASB staff recommendations - EFRAG TEG 20-03-05.pdf
  06. IASB Research project BCUCC 10:35 11:15 BCUCC team 06-01 - Update on BCUCC_issues paper - EFRAG TEG 20-03-05.pdf
  Break 11:15 11:30
  07. IAS 1 Amendments – Classification of liabilities as current or non-current 11:30 11:50 Almudena Alcala 07-01 Cover note - Classification of Liabilities.pdf
07-02 DEA - Classification of liabilities as current or non-current - EFRAG TEG 20-03-05.pdf
07-03 - IASB ED - IAS 1 - Classification of Liabilities as Current or Non-current (for background only) - EFRAG TEG 20-03-04.pdf
  08. EFRAG Research Project Pensions 11:50 12:45 Pensions Team 08-01 Cover Note - EFRAG Research on Pension Plans - EFRAG TEG 20-03-04.pdf
08-02 Feedback statement on EFRAG DP Accounting for pension plans with an asset-return promise.pdf
08-03 Issues paper on IASB research project Pension Benefits that Depend on Asset Returns - Update - EFRAG TEG 20-03-04.pdf
08-04 IASB staff project update on pension benefits that depend on asset return Jan 2020 (for background only).pdf
09-06 ap14b-ibor.pdf
  Lunch 12:45 13:30
  09. IBOR reform Phase 2 13:30 14:30 IBOR team 09-01 - Interest Rate Benchmark Reform - Cover note - TEG 20-03-05.pdf
09-02 - Interest Rate Benchmark Reform - End of Phase 1, Other IFRS, Disclosures - TEG 20-03-05.pdf
09-04 Appendix I ap14---ibor.pdf
09-05 ap14a---ibor.pdf
09-07 ap14c-ibor.pdf
09-08 ap14d-ibor.pdf
09-09 ap14e---ibor.pdf
09-10 TEG - Appendix II - FASB_in_Focus-Reference_Rate_Reform_(9-19).pdf
09-11 TEG - Appendix II - Tentative Board Decisions November 13, 2019 FASB Board Meeting.pdf
09-03 - Interest Rate Benchmark Reform - Overview of tentative decisions - TEG 20-03-05.pdf
  10. EFRAG Research Project Crypto Assets 14:30 16:00 Crypto assets team 10-01- Crypto -assets - TEG-Holders and Issuers Discussion Paper- 050320.pdf
10-02 - EFRAG Research Discussion Paper- Accounting for holders and issuers of Crypto-assets -TEG Meeting-200305.pdf
  11. IASB Maintenance Project Provisions 16:00 16:30 Robert Stojek 11-01 - IASB Project Provisions Targeted Improvements - Update - EFRAG TEG 20-03-04.pdf
11-02 Provisions - IASB Research Summary Paper AP22a for background - TEG 20-03-04.pdf