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
Presenters
FI Team
Presenters
Rasmus Sommer
Presenters
Galina Borisova
Presenters
Management Commentary team
Presenters
Insurance Team

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