EFRAG Board meeting 9 November 2017

09/11/2017 - 09/11/2017
08:30 - 14:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)

Running order

09:30 - 10:00 06. ED/2017/4 Property, Plant and Equipment - Proceeds before Intended Use
10:00 - 10:30 07. IFRS 17 Insurance Contracts
10:30 - 11:30 08. IFRS 17 Insurance Contracts
11:30 - 13:00 09. Wider Corporate Reporting
13:00 - 13:45 Lunch
13:45 - 14:15 10. Prepayment features with negative compensation (amendments to IFRS 9)
14:15 - 15:00 11. Equity instruments – impairment and recycling
15:00 - 15:05 12. Update of work plan and any other matters
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
Andrew Watchman, Jean-paul Gauzes
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
David Loweth
Presenters
Andrew Watchman, Archive - Patricia McBride
Presenters
Andrew Watchman, Archive - Filippo Poli
Presenters
Andrew Watchman, Jean-paul Gauzes

Meeting news

Meeting documents

Meeting documents

09.01 - EFRAG-WCR-DL-Slides.pdf
10-03 Comment letter from the ECB Amendment to IFRS 9.pdf
10.01 Cover note and Summary of Responses on IFRS 9 Amendments - Board 17-11-09.pdf
10.02 Endorsement Advice on IFRS 9 Amendments Prepayment Features with Negative Compensation - Board 17-11-09.pdf
11.01 - EFRAG Research project on Equity Instruments update.pdf
12.01 - EFRAG Technical work plan.pdf