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

Presenters
Insurance Team
Presenters
PFS 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