EFRAG TEG meeting January 2015

28/01/2015 - 30/01/2015
13:30 - 11:45
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 11:00 IFRS 9 Financial Instruments
09:00 - 10:00 Classification of claims
10:00 - 11:00 Sale or contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)
11:00 - 11:15 Coffee Break
11:00 - 11:15 Coffee Break
11:15 - 11:45 Levies
11:15 - 12:45 IFRS 9 Financial Instruments
12:45 - 13:30 Lunch
13:30 - 13:35 Welcome and apologies
13:30 - 14:30 IFRS 9 Financial Instruments
13:35 - 13:40 Approval of the Minutes
13:40 - 14:00 EFRAG Update
14:00 - 14:20 European Commission Update
14:20 - 14:40 ESMA Update
14:30 - 16:30 IFRS 15 Revenue from Contracts with Customers
14:40 - 15:00 IASB/IFRS Interpretations Committee Update
15:00 - 16:00 Insurance Contracts
16:00 - 16:15 Coffee Break
16:15 - 17:15 Goodwill Impairment joint paper with OIC and ASBJ
16:30 - 16:45 Coffee Break
16:45 - 17:15 Acquisition step-ups
17:15 - 18:15 Disclosure initiative - amendments to IAS 1
17:15 - 18:15 Investment Entities: Applying the Consolidation Exception (amendments to IFRS 10 and IAS 28)
Presenters
Filipe Alves, Hocine Kebli
Presenters
Françoise Flores