EFRAG TEG Meeting 25 July 2018

25/07/2018 - 25/07/2018
09:30 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

08:45 - 10:45 03. Financial Instruments with Characteristics of Equity
10:45 - 11:00 Break
11:00 - 11:45 04. ED/2018/1 Accounting Policy Changes (proposed amendments to IAS 8)
11:45 - 12:15 06. Equity Instruments: Impairment and Recycling
12:15 - 13:00 05. IFRS 17 Insurance Contracts
13:00 - 13:45 Lunch
13:45 - 15:45 05. IFRS 17 Insurance Contracts (continued)
15:45 - 16:00 Break
16:00 - 18:00 05. IFRS 17 Insurance Contracts (continued)
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova
Presenters
Hocine Kebli
Presenters
Archive - Almudena Alcala, Archive - Filippo Poli, Jeff Waldier, Rasmus Sommer
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall

Meeting news

Meeting documents

Meeting documents

03-01 Cover Note FICE - TEG 18-07-25.pdf
03-02 EFRAG Draft Comment letter FICE - TEG 18-07-25.pdf
Issues Paper
03-03 Discussion Paper FICE - TEG 18-07-25.pdf
04-01 Cover note and comment letters analysis - IAS 8 Amendments - TEG 18-07-25.pdf
Cover Note
04-02 EFRAG's Final Comment Letter - ED-2018-1 Accounting Policy Changes - TEG 18-07-25.pdf
Draft comment letter
04-03 Feedback Statement - ED 2018-1 Accounting Policies Changes TEG 18-07-25.pdf
Feedback statement - comments received
05-01 IFRS 17 - Insurance Contracts - Cover note.pdf
Cover Note
05-02 IFRS 17 Industry issues analysis - REVISED VERSION.pdf
Issues Paper
05-03 IFRS 17 - Preliminary results of extensive case study.pdf
Other EFRAG Secretariat Paper
05-04 IFRS 17 - Preliminary results of simplified case study - TEG 18-07-25.pdf
Other EFRAG Secretariat Paper
05-05 IFRS 17 - Use of coverage units vs cohorts.pdf
Issues Paper
06-01 Cover Note Equity Instruments - Impairment and Recycling - TEG18-07-25.pdf
Cover Note
06-02 Equity Instruments - Recycling and Impairment - Draft technical advice TEG 18-07-25.pdf
Other EFRAG Secretariat Paper