EFRAG TEG meeting 27 September 2018

27/09/2018 - 27/09/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:25 - 10:05 03. IASB Research Project: BCUCC
10:05 - 11:10 04. EFRAG Research Project Equity Instruments – Measurement
11:10 - 11:25 Break
11:25 - 12:45 04. Financial Instruments with Characteristics of Equity
12:45 - 13:30 Lunch
13:30 - 14:15 05. Updating references to the Conceptual Framework
14:15 - 15:45 06. IFRS 17 Insurance Contracts
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
Archive - Almudena Alcala, Archive - Filippo Poli, Fredré Ferreira, Jeff Waldier
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova
Presenters
Rasmus Sommer
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall

Meeting news

Meeting documents

03-01 Cover note on BCUCC - TEG 18-09-27.pdf
Cover Note
03-02 Issues paper on when non-controlling interets are affected by BCUCC.pdf
Issues Paper
03-03 Issues paper on EFRAG TEGs view on the predecessor method.pdf
Issues Paper
04-01 EFRAG Research project Equity Instruments - Research on Measurement - Defining long-term investing - TEG 18-09-27.pdf
Issues Paper
05-01 Cover note - FICE - TEG 18-09-27.pdf
05-02 Bulletin on IASB DP proposal for classification of financial instruments.pdf
Other EFRAG paper
05-03 Issues Paper on FICE Bulletin Presentation and Disclosure - TEG 18-09-27.pdf
06-01 Summary of comments received on EFRAG draft endorsement advice on amendments to references to the Conceptual Framework in IFRS Standards.pdf
Comment Letter Analysis
06-02 Endorsement advice on Amendments to References to the Conceptual Framework in IFRS Standards.pdf
Draft endorsement advice
07-01 Cover note - EFRAG TEG 18-09-27 - IFRS 17.pdf
Cover Note
07-02 IFRS 17 - Competition issues between different GAAPs - EFRAG TEG 18-09-27.pdf
Issues Paper
07-03 Interaction of IFRS 17 with IFRS 9 and IFRS 15 - EFRAG TEG 18-09-27.pdf
Issues Paper
07-04 Near-final report of the economic study - EFRAG TEG 18-09-27.pdf
External paper for meeting