EFRAG Board meeting 31 May 2017

31/05/2017 - 31/05/2017
08:30 - 14:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

09:10 - 09:45 05. Prepayment features with negative compensation
09:45 - 11:00 06. Accounting for equity instruments from a long-term investment perspective
11:00 - 12:30 07. Principles of Disclosure
12:30 - 13:15 Lunch
13:15 - 14:15 07. Principles of Disclosure (CONTINUED)
14:15 - 15:00 08. European Single Electronic Format
15:00 - 15:30 09. EFRAG Research project Goodwill: Impairment and Amortisation
15:30 - 15:45 10. IFRS 13 Fair Value Measurement
15:45 - 15:50 11. Update of work plan and any other matters
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
Andrew Watchman
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
Andrew Watchman, Archive - Filippo Poli
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
Andrew Watchman, Jean-paul Gauzes

Meeting news

Meeting documents

05.01 - Cover note on Prepayment features with Negative Compensation.pdf
05.02 - Proposed comment letter on IASB ED-2017-3.pdf
06.01 - Cover note on Equity Instruments.pdf
06.02 - Request from EC - Equity Instruments.pdf
07.01 - Issues Paper on Principles of Disclosure IASB DP.pdf
07.02 - Draft comment letter on IASB DP Principles of Disclosure.pdf
08.01 - ESMA Presentation to EFRAG May 2017.pdf
09.01 - EFRAG Research Project Goodwill - Cover note.pdf
09.02 - Short Discussion Series Paper - Goodwill Impairment Test.pdf
10.01 - Issues Paper on IFRS 13 Fair Value Measurement PIR.pdf
11.01 - EFRAG Technical work plan.pdf