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 (FRB)

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
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete
Presenters
Jean-paul Gauzes

Meeting news

Meeting documents

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