EFRAG Board meeting 10 February 2015

10/02/2015 - 10/02/2015
08:50 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)

Running order

13:00 - 14:30 07. IFRS 9 Financial Instruments
14:30 - 15:30 08. IFRS 15 Revenue from Contracts with Customers
15:30 - 16:15 09. Conceptual Framework
16:15 - 16:45 10. Investment Entities: Applying the Consolidation Exception
16:45 - 16:50 11. Update of work plan and any other matters
Presenters
Archive - Patricia McBride, Françoise Flores
Presenters
Archive - Patricia McBride, Françoise Flores
Presenters
Archive - Patricia McBride, Françoise Flores
Presenters
Archive - Patricia McBride, Françoise Flores
Presenters
Roger Marshall

Meeting documents

Meeting documents

07.01 - IFRS 9 Financial Instruments - cover note.pdf
07.02 - Summary of IFRS 9.pdf
07.03 - IFRS 9 Cost and benefit analysis.pdf
07.04 - Assessing prudence in the context of endorsement.pdf
07.05 - Is IFRS 9 an improvement over IAS 39.pdf
07.06 - Potential impact of IFRS 9 on investor and issuer behaviour.pdf
08.01 - RevRec - IFRS 15 Cover note.pdf
08.02 - RevRec - IFRS 15 Public good.pdf
08.03 - RevRec - IFRS 15 effective date.pdf
08.04 - RevRec - IFRS 15 Endorsement Advice.pdf
09.01 - Conceptual Framework.pdf
10.01 - EFRAG Board Investment Entities Analysis of compatibility with IFRS.pdf
11.01 - Work plan.pdf