EFRAG TEG meeting December 2017

18/12/2017 - 19/12/2017
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:00 - 10:00 07. EFRAG Research project: Pensions
10:00 - 11:00 08. IASB ED/2017/5 Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates
11:00 - 11:15 Break
11:15 - 12:15 09. EFRAG Research Project Equity Instruments – Impairment and Recycling
12:15 - 13:00 Lunch
13:30 - 15:30 05. IFRS 17 Insurance Contracts
15:30 - 15:45 Break
15:45 - 18:00 06. IFRS 17 Insurance Contracts
Presenters
Archive - Robert Stojek, Rasmus Sommer, Sapna Heeralall
Presenters
Hocine Kebli
Presenters
Archive - Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier
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

05-01 Cover note - IFRS 17 - TEG 17-12-18.pdf
Cover Note
05-02 Issues paper on level of aggregation - Grouping contracts on maturity date - TEG 17-12-18.pdf
Issues Paper
05-03 Issues Paper on Reinsurance - TEG 17-12-18.pdf
Issues Paper
05-04A Issues paper on current vs locked-in rate for CSM - TEG 17-12-18.pdf
Issues Paper
05-04B Impact of locked-in discount rate for CSM - TEG 17-12-18.pdf
External paper for meeting
05-05 Issues paper Transition TEG 17-12-18.pdf
Issues Paper
05-06 Issues paper on Scope of the Variable Fee Approach - TEG 17-12-18.pdf
Issues Paper
05-07 Issues Paper on IFRS 17 Case Study TEG 17-12-18.pdf
Issues Paper
05-08 Issues paper on EFRAG IAWG Questionnaire - TEG 17-12-18.pdf
Issues Paper
05-09A EFRAG TEG IFRS 17 educational session 1 - TEG 17-12-18.pdf
EFRAG PowerPoint presentation
05-09B EFRAG TEG IFRS 17 educational session 2 - TEG 17-12-18.pdf
EFRAG PowerPoint presentation
07-01 Issues paper illustrating different methods to account for return based pension plans.pdf
Issues Paper
08-01 Cover note - Amendments to IAS 8 - TEG 17-12-18.pdf
Cover Note
08-02 Final Comment letter on amendments to IAS 8- TEG 17-12-18.pdf
Draft comment letter
08-03 Feedback Statement - Amendments to IAS 8 - TEG 17-12-18.pdf
Feedback statement - comments received
08-04- ESMA's response to EFRAG DCL - For background only - TEG 17-12-18.pdf
Comment Letter Received
09-01 Cover note Equity Instruments - Impairment and Recycling TEG 17-12-18.pdf
Cover Note
09-02 Issues paper on issues to include on a forthcoming discussion paper TEG 17-12-18.pdf
Issues Paper