EFRAG TEG meeting April 2019

17/04/2019 - 17/04/2019
09:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:20
09:50
03. IAS 37 Amendments – Costs of onerous contracts
09:50
10:50
04. IBOR reform
10:50
11:05
05. IASB Research Project: Discount rates
11:05
11:20
Break
11:20
11:50
06. Annual Improvements to IFRS Standards 2018-2020
11:50
12:35
07. Management Commentary Practice Statement
12:35
13:15
Lunch
13:15
15:15
08. IFRS 17 Insurance Contracts
Presenters
Provisions Team
Documents
Presenters
FI Team
Documents
Presenters
Rasmus Sommer
Documents
Presenters
Galina Borisova
Documents
Presenters
Management Commentary team
Documents
Presenters
Insurance Team
Documents

Meeting news

Meeting documents

03-01 Cover Note - EFRAG Comment Letter on IAS 37 Amendments - TEG 19-04-17.pdf
Cover Note
03-02 EFRAG's Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous markup - TEG 19-04-17.pdf
Draft comment letter
03-03 EFRAG's Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous - TEG 19-04-17.pdf
Comment Letter
03-04 draft Feedback Statement - EFRAG Comment Letter on IAS 37 Amendments - TEG 19-04-17.pdf
Feedback statement - comments received
04-01 IBOR reform and effects on financial reporting - update TEG 19-04-17.pdf
Issues Paper
05-01 Issues paper on IASBs project summary on discount rates in IFRS Standards.pdf
Issues Paper
05-02 IASB Project Summary Discount rates in IFRS Standards.pdf
IASB document
06-01 Issues Paper - Annual Improvements 2018-20 - TEG 19-04-17.pdf
Issues Paper
07-01 - Issues Paper - Update on the MCPS project - TEG 19-04-17.pdf
Issues Paper
08-01 - Cover note - IFRS 17 - EFRAG TEG 19-04-17.pdf
Cover Note
08-02 EFRAG IAWG report to EFRAG TEG - March 2019 final 19-04-17.pdf
Other EFRAG Secretariat Paper
08-03 Master - IFRS 17 presentation for 6 EFRAG issues - April TEG 19-04-17.pdf