EFRAG Board meeting December 2019

18/12/2019 - 18/12/2019
09:00 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

09:35 - 10:35 06. IFRS 17 Insurance Contracts
10:35 - 12:45 07. Equity Instruments: Research on Measurement
12:45 - 13:30 Lunch
13:30 - 14:15 08. Primary Financial Statements
14:15 - 14:45 09. IASB Research Project Goodwill and Impairment
14:45 - 15:15 10. IBOR Phase 2
15:15 - 15:20 11. Update of work plan and any other matters
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Jean-paul Gauzes
Documents

Meeting news

Meeting documents

06-01 IFRS 17 Insurance Contracts - Cover note - EFRAG 19-12-18.pdf
Cover Note
06-02 Report of TEG discussion to the Board - EFRAG Board 19-12-18.pdf
Other EFRAG Secretariat Paper
06-03 Decision Document - Economic study - EFRAG Board 19-12-18.pdf
Other EFRAG Secretariat Paper
06-04 Decision Document on User Outreaches - EFRAG Board 19-12-18.pdf
EFRAG Board paper for public session
06-05A Decision Document - Limited update to case study - EFRAG Board 19-12-18.pdf
Other EFRAG Secretariat Paper
06-05B IFRS 17 Amendments Update on Case Study - Board 19-12-18.pdf
EFRAG Board paper for public session
06-06 Supporting material interaction IFRS 9 and IFRS 17 and hedge accounting - EFRAG Board 19-12-18.pdf
Other EFRAG Secretariat Paper
06-07 Hedge accounting - overview of discussion held at IAWG November 2019 - Board 19-12-18.pdf
06-08 DEA workplan IFRS 17 - Board 19-12-18.pdf
Cover Note
06-09 Update of IASB redeliberations - EFRAG Board 19-12-18.pdf
07-01 Cover note Equity Instruments Research Board 19-12-18.pdf
Cover Note
07-02 Alternative Accounting Approaches for Equity Instruments - Board 19-12-18.pdf
Other EFRAG paper
07-03 Feedback Statement on Alternative Accounting Approaches for Equity Instruments - EFRAG Board 19-12-18.pdf
EFRAG Board paper for public session
08-01 PFS - IASB proposals and EFRAG Discussions - Board 19-12-18.pdf
Issues Paper
08-02 - PFS - Overview of the Project - EFRAG Board 19-12-18 - background only.pdf
Other EFRAG Secretariat Paper
08-03 - PFS - Key messages for EFRAG DCL - EFRAG Board 19-12-18 - For background only (EFRAG TEG Agenda Paper).pdf
Other EFRAG Secretariat Paper
08-04 - PFS - EFRAG research activities - EFRAG Board 19-12-18 - For background only (EFRAG TEG Agenda Paper).pdf
Other EFRAG Secretariat Paper
09-01 Issues paper Project Update - Goodwill and Impairment - EFRAG Board 19-12-18.pdf
Issues Paper
09-02 Project update – Presentation on Goodwill and Impairment – EFRAG Board 19.12.18 (for background only).pdf
Other EFRAG Secretariat Paper
09-03 Summary of FASB’s Invitation to Comment – EFRAG Board 19.12.18 (for background only).pdf
Issues Paper
10-01 Issues paper - IBOR Phase 2 - Board 19-12-18.pdf
Issues Paper
11-01 EFRAG Technical work plan - Board 19-12-18.pdf