EFRAG TEG meeting February 2019

13/02/2019 - 14/02/2019
08:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 10:30 10. EFRAG Research Project: Equity Instruments – Research on Measurement
10:30 - 10:45 11. Financial Instruments with Characteristics of Equity
10:45 - 11:00 Break
11:00 - 12:30 12. EFRAG Research Project: Crypto Assets
14:35 - 15:35 06. IFRS 17 Insurance Contracts
15:35 - 16:25 07. IFRS 17 Insurance Contracts
16:25 - 16:40 Break
16:40 - 17:10 08. Disclosure Initiative—Definition of Material (Amendments to IAS 1 and IAS 8)
17:10 - 17:55 09. Updating a reference to the Conceptual Framework (Amendments to IFRS 3)
Presenters
Equity Instruments Team
Presenters
FICE Team
Presenters
Crypto assets team
Presenters
EIOPA representative
Presenters
Insurance Team
Presenters
Disclosure Initiative team
Presenters
Rasmus Sommer

Meeting news

Meeting documents

06-01 EIOPA analysis IFRS 17_EFRAG TEG 13 02 2019.pdf
07-01 Cover note IFRS 17 - EFRAG TEG 19-02-13.pdf
Cover Note
07-02 EFRAG IAWG Report to EFRAG TEG - January 2019 - EFRAG TEG 19-02-13.pdf
Other EFRAG Secretariat Paper
07-03 December 2018 IASB tentative decisions (for background) - EFRAG TEG 19-02-13.pdf
IASB document
08-01 Cover note and summary of feedback - FEA on Definition of Material - EFRAG TEG 19-02-13.pdf
Cover Note
08-02 FEA on Definition of Material - EFRAG TEG 19-02-13.pdf
Endorsement Advice
09-01 Issues paper on the possible options to update IFRS 3 reference to the Conceptual Framework.pdf
Issues Paper
10-01 Equity alternative measurement Cover note TEG 19-02-13.pdf
Cover Note
10-02 EFRAG's Research Discussion Paper on alternative measurements for equity instruments TEG 19-02-13.pdf
Proactive paper
11-01 Cover note-IASB DP20181 Financial Instruments with Characteristics of Equity- EFRAG TEG 19-02-13.pdf
Cover Note
11-02 Feedback Statement - Financial Instruments with Characteristics of Equity (FICE).pdf
Feedback statement - comments received
12-01 Crypto assets - Cover note -EFRAG TEG 19-02-13.pdf
Issues Paper
12-02 EFRAG Research project on Crypto-assets - Proposed scope and project Plan - EFRAG TEG 19-02-13.pdf
Issues Paper
12-03 EFRAG Research project on Crypto-assets - Briefing paper - EFRAG TEG 19-02-13.pdf
Issues Paper