EFRAG TEG meeting 20 December 2018

20/12/2018 - 20/12/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

08:45 - 09:15 02. IAS 37 Amendments – Costs of onerous contracts
09:15 - 10:45 03. Equity instruments: alternative measurement
10:45 - 11:00 Break
11:00 - 12:45 04. Financial Instruments with Characteristics of Equity
12:45 - 13:30 Lunch
13:30 - 14:30 05. Definition of a business: Amendments to IFRS 3
Presenters
IAS 37 Team
Presenters
Equity Instruments Team
Presenters
FICE Team
Presenters
IFRS 3 Team

Meeting news

Meeting documents

Meeting documents

02-01 Cover note on the initial DCL Amendments to IFRS 37 TEG 18-12-20.pdf
Cover Note
02-02 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous TEG 18-12-20.pdf
Draft comment letter
02-03 IASB Exposure Draft ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous - Proposed amendments to IAS 37 TEG 18-12-20.pdf
03-01 Equity alternative measurement Cover note TEG 18-12-20.pdf
Cover Note
03-02 EFRAG's research Discussion Paper on alternative measurements for equity instruments TEG 18-12-20.pdf
Proactive paper
04-01 Cover Note - FICE - TEG 18-12-20.pdf
Cover Note
04-02 EFRAG FCL IASB DP - TEG 18-12-20.pdf
Issues Paper
04-03 EFRAG FCL IASB DP FICE - Track Changes - TEG 18-12-20.pdf
Issues Paper
05-01 Cover note - DEA on Definition of a Business - EFRAG TEG 18-12-20.pdf
Cover Note
05-02 Draft endorsement advice on Definition of a Business - EFRAG TEG 18-12-20.pdf
Draft endorsement advice
05-03 Invitation to comment - DEA on Definition of a Business - EFRAG TEG 18-12-20.pdf
Draft endorsement advice
05-04 EC request for endorsement advice - EFRAG TEG 18-12-20.pdf
External paper for meeting
05-05 Definition of a Business - Published amendments - EFRAG TEG 18-12-20.pdf
External paper for meeting