EFRAG TEG meeting April 2018

06/04/2018 - 06/04/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:05 - 10:00 02. IASB Research Project: BCUCC
10:00 - 11:00 03. EFRAG Research project ToEEV
11:00 - 11:15 Break
11:15 - 12:00 04. Accounting policy changes resulting from agenda decisions (amend IAS 8)
12:00 - 13:00 05. FRC Research Project: First Thoughts on Intangibles
13:00 - 13:45 Lunch
13:45 - 14:45 06. Financial Instruments with Characteristics of Equity
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
Archive - Filippo Poli, Hocine Kebli, Ioana Kiss
Presenters
Hocine Kebli
Presenters
FRC UK
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova, Mari Paananen

Meeting news

Meeting documents

Meeting documents

02-01 - Issues paper on methods to account for BCUCC under different scenarios - TEG 18-04-06.pdf
Issues Paper
03-01 Cover note on ToEEV Research Project - TEG 18-04-06.pdf
Cover Note
03-02 EFRAG Research Project ToEEV - Draft DP - TEG 18-04-06.pdf
Proactive paper
04-01 Cover Note - DCL on IASB ED Accounting Policy Changes TEG 18-04-06.pdf
Cover Note
04-02 Draft Comment Letter - Accounting Policy Changes - Amendment to IAS 8 TEG 18-04-06.pdf
Draft comment letter
04-03 IASB's Exposure Draft ED 2018-01 Accounting for Policy Changes TEG 18-04-06.pdf
IASB document
05-01 Cover Note - FRC presentation on Intangibles TEG 18-04-06.pdf
Cover Note
05-02 FRC presentation on Intangibles TEG 18-04-06.pdf
External presentation for meeting
05-03 FRC presentation on Intangibles TEG 18-04-06.pdf
External presentation for meeting
06-01 Issues paper with preliminary impact assessment on FICE - TEG 18-04-06.pdf
Issues Paper