EFRAG Board-EFRAG TEG joint meeting June 2019

04/06/2019 - 04/06/2019
09:00 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

10:00 - 11:00 05. IFRS 17 Insurance Contracts
11:00 - 12:45 06. IFRS 17 Insurance Contracts
12:45 - 13:30 Lunch
13:30 - 15:45 06. IFRS 17 Insurance Contracts (continued)
15:45 - 16:10 07. IFRS Foundation Due Process Handbook
16:10 - 16:45 08. IFRS 17 Insurance Contracts
16:45 - 18:25 09. IFRS 17 Insurance Contracts
18:25 - 18:30 10. Update of work plan and any other matters
Presenters
IASB Staff
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete
Presenters
EIOPA representative
Presenters
Chiara Del Prete
Presenters
Chiara Del Prete

Meeting news

Meeting documents

Meeting documents

05-01 IFRS 17_EFRAG Board presentation_FINAL.pdf
06-01 IFRS 17 Cover note TEG and Board 19-06-04.pdf
Issues Paper
06-02 IFRS 17 Summarised Technical Discussion - EFRAG Board-TEG 19-06-04.pdf
06-03 IFRS 17 Annual cohorts Issues paper 4 June 2019.pdf
Issues Paper
06-04 Transition - Modified Retrospective Approach 19-06-04.pdf
Issues Paper
06-05 Transition - fair value approach Joint TEG and Board 19-06-04.pdf
Issues Paper
06-06 Reinsurance - onerous underlying contracts - EFRAG Board andTEG 19-06-04.pdf
06-07 IFRS 17 Issues paper - Contract boundary for reinsurance contracts - EFRAG Board-TEG 19-06-04.pdf
Issues Paper
06-08 IFRS 17 Issues paper - CSM amortisation - EFRAG Board-TEG 19-06-04.pdf
Issues Paper
06-09 IFRS 17 BS Presentation Asset Liability - Issues paper Board and TEG 19-06-04.pdf
Issues Paper
06-10 IFRS 17 BS Presentation Premium Receivable and Claims Payable- Issues paper Board and TEG 19-06-04.pdf
Issues Paper
06-11 IFRS 17 Issues paper - Acquisition costs - EFRAG Board and TEG 19-06-04.pdf
Issues Paper
06-12 IFRS 17 project update Board and TEG 19-06-04.pdf
Issues Paper
06-13 IAWG Report - January 2019 Joint EFRAG Board and TEG 19-06-04.pdf
Other EFRAG Secretariat Paper
06-14 IAWG report February 2019 Joint EFRAG TEG and Board19-06-04.pdf
Other EFRAG Secretariat Paper
06-15 IAWG report - March 2019 Joint Board and TEG 19-06-04.pdf
Other EFRAG Secretariat Paper
06-16 IAWG report - May 2019 Joint EFRAG Board and TEG 19-06-04.pdf
Other EFRAG Secretariat Paper
07-01 Due Process Handbook Review - cover note - Board 19-06-04.pdf
Cover Note
07-02 Due Process Handbook Review - Draft Comment Letter- Board 19-06-04.pdf
Draft comment letter
07-03 ED proposed amendments to Due Process Handbook - Board 19-06-04-For background only.pdf
IFRS Foundation document
08-01 EIOPA analysis IFRS 17_EFRAG Board June 2019.pdf
10-01 EFRAG Technical work plan - Board 19-06-04.pdf