EFRAG Board Meeting 17 December 2014

17/12/2014 - 17/12/2014
10:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

11:30 - 12:30 07. IFRS 9 Financial Instruments
12:30 - 13:00 08. IFRS Unit of Account
13:00 - 13:45 Lunch
13:45 - 14:00 09. EFRAG/ASBJ/OIC goodwill project
14:00 - 14:30 10. Rate-regulated Activites
14:30 - 15:15 11. IFRS Revenue from Contracts with Customers
15:15 - 15:30 12. Equity method in separate financial statements
15:30 - 15:40 13. Update of work plan and any other matters
Presenters
Françoise Flores
Presenters
Archive - Patricia McBride
Presenters
Archive - Filippo Poli
Presenters
Archive - Patricia McBride
Presenters
Archive - Patricia McBride
Presenters
Archive - Patricia McBride
Presenters
Roger Marshall

Meeting documents

07.01a - IFRS 9.pdf
07.01b - Attachment IFRS 9 Endorsement Timeline.pdf
07.02 - EC IFRS 9 Request for advice.pdf
07.03 -IFRS 9 Project Summary July 2014.pdf
07.04 - FRC paper Conceptual Framework.pdf
08.01 - IFRS Unit of Account.pdf
08.02 - EFRAG Draft Comment Letter ED 2014.pdf
08.03 - IASB Exposure Draft Measuring Quoted Investments September-2014.pdf
09.01 - ASBJ OIC EFRAG research on goodwill impairment and amortisation.pdf
10.01 - Rate-regulated activities.pdf
10.02 - Snapshot DP Rate-Regulation September 2014.pdf
10.03 - EFRAG DCL on IASB DP Reporting the Effects of Rate Regulation.pdf
11.01 - IFRS 15.pdf
11.02 - IFRS 15 Project summary Feedback Statement May 2014.pdf
11.03 - EC request for endorsement advice.pdf
11.04 - EFRAG Draft endorsement advice.pdf
12.01 - Equity Method in SFS - Note to the Board.pdf
12.02 - Equity Method in SFS - Letter to the EC.pdf
12.03 - Draft letter to the IASB chairman.pdf
13.01 - Work Plan.pdf