EFRAG TEG meeting December 2019

05/12/2019 - 05/12/2019
09:00 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

08:55 - 10:30 04. IFRS 17 Insurance Contracts
10:30 - 11:00 05. Disclosure initiative: Accounting policies
11:00 - 11:15 Break
11:15 - 12:45 06. Primary Financial Statements
12:45 - 13:30 Lunch
13:30 - 14:15 06. Primary Financial Statements (continued)
14:15 - 14:30 07. IBOR reform
14:30 - 15:30 08. EFRAG Research Project: Crypto Assets
15:30 - 15:45 Break
15:45 - 16:45 09. Better Information on Intangible Assets
16:45 - 17:45 01. Management Commentary Practice Statement
Presenters
Insurance Team
Presenters
DI Team
Presenters
PFS Team
Presenters
PFS Team
Presenters
IBOR team
Presenters
Crypto assets team
Presenters
Intangibles team

Meeting news

Meeting documents

01-01 Management Commentary Practice Statement - TEG 19-12-04.pdf
Issues Paper
01-02a MCCG 1219 Slide Deck 1 Agenda and introduction (For Background) - EFRAG TEG 19-12-05.pdf
IASB document
01-02b MCCG 1219 Slide Deck 2 Topics for further input (For Background) - EFRAG TEG 19-12-05.pdf
IASB document
01-02c MCCG 1219 Slide Deck 3 Overview of staff proposals (For Background) - EFRAG TEG 19-12-05.pdf
IASB document
01-02d MCCG 1219 Slide Deck 4 Supporting adoption of the PS TEG 19-12-05.pdf
IASB document
04-01 Cover note - EFRAG TEG 19-12-05.pdf
Cover Note
04-02 Hedge accounting - overview of discussion held at IAWG November 2019 - EFRAG TEG 19-12-05.pdf
04-03 Supporting material interaction IFRS 9 and IFRS 17 and hedge accounting - EFRAG TEG 19-12-05 (for background only).pdf
EFRAG PowerPoint presentation
04-04 Feedback statement on DCL - Amendments to IFRS 17 - EFRAG TEG 19-12-05.pdf
Feedback statement - comments received
04-05 DD on User Outreaches - EFRAG TEG 19-12-05.pdf
Other EFRAG Secretariat Paper
04-06 DD - Economic study - EFRAG TEG 19-12-05.pdf
Other EFRAG Secretariat Paper
04-06A Final Economic Study - EFRAG TEG 19-12-05.pdf
External paper for meeting
04-07 IFRS 17 Amendments Update on Case Study - TEG 19-12-05.pdf
Questionnaire
04-08 Monitoring of IASB deliberations IFRS 17 Amendments_December 2019 - EFRAG TEG 19-12-05.pdf
EFRAG PowerPoint presentation
04-09 IASB paper 2 CN - EFRAG TEG 19-12-05 (for background only).pdf
IASB document
04-10 IASB paper 2A - Comment letter summary overview and introduction - EFRAG TEG 19-12-05 (for background only).pdf
IASB document
04-11 IASB paper 2B - Comment letter summary feedback on the questions in the ED - EFRAG TEG 19-12-05 (for background only).pdf
IASB document
04-12 IASB paper 2C - Comment letter summary other comments - EFRAG TEG 19-12-05 (for background only).pdf
IASB document
04-13 IASB paper 2D - Redeliberation plan - EFRAG TEG 19-12-05 (for background only).pdf
IASB document
05-01 Cover note and summary of responses - Disclosure Initiative - Accounting Policies- EFRAG TEG 19-12-5.pdf
Cover Note
05-02 Proposed Final Comment letter on the IASB ED 2019.6 Disclosure of Accounting Policies (marked-up version) - EFRAG TEG 19-12-05.pdf
06-01 - PFS - Cover note - EFRAG TEG 19-12-04.pdf
Cover Note
06-02 - PFS - Key messages for EFRAG DCL - EFRAG TEG 19-12-04.pdf
Issues Paper
06-03 - PFS - Summary of EFRAG discussions - EFRAG TEG 19-12-04 - For Background only.pdf
Issues Paper
06-04 - PFS - IASB tentative decisions - EFRAG TEG 19-12-04 - For background only.pdf
Issues Paper
06-05 - PFS - Overview of the Project - EFRAG TEG 19-12-04 - background only.pdf
Issues Paper
07-01 Interest Rate Benchmark Reform - Classification and Measurement - TEG 19-12-05.pdf
Issues Paper
08-01 EFRAG Research project - Crypto assets - cover note-TEG Meeting-191205.pdf
08-02 Crypto assets - Summary of outreach - TEG Meeting 191205.pdf
09-01 Cover note - Academic Literature Review on Better information on Intangibles - TEG 19-12-05.pdf
Cover Note
09-02 Zambon et al - Executive summary of an academic literature review on reporting on intangibles - 19-12-04.pdf
External paper for meeting
09-03 Zambon et al - A Literature Review on Intangibles - latest version - 19-12-04 (for background only).pdf
External paper for meeting
09-04 - Discussions on intangibles in relation to the IASB 2020 Agenda Consultation – 19-12-05- (update paper for background).pdf
Issues Paper