EFRAG TEG meeting January 2017

25/01/2017 - 26/01/2017
11:00 - 13:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 09:30 08. IASB Project Annual Improvements to IFRS Standards 2015-2017 Cycle
09:30 - 10:15 09. EFRAG Proactive work on Application Issues in Discounting
10:15 - 11:00 10. IASB Research Project Primary Financial Statements
11:00 - 11:15 Break
11:15 - 12:45 11. IASB Project Rate-regulated Activities
11:45 - 11:50 Welcome and apologies
11:50 - 11:55 01. Approval of the minutes
11:55 - 12:20 02. EFRAG Update
12:20 - 12:30 03. ESMA Update
12:30 - 12:45 04. IASB / IFRS Interpretations Committee Update
12:45 - 13:30 Lunch
12:45 - 13:30 Lunch
13:30 - 16:00 05. IFRS 16 Leases
16:00 - 16:15 Break
16:15 - 17:15 06. EFRAG Proactive work on Equity Instruments – Impairment and Recycling
17:15 - 17:45 07. IASB Publication Conceptual Framework for Financial Reporting
Presenters
Ioanna Chatzieffraimidou
Documents
Presenters
Archive - Filippo Poli, Joseba Estomba Lecuona, Vincent van Caloen
Documents
Presenters
Filipe Alves
Documents
Presenters
Bruno Gomes, Isabel Batista
Documents
Documents
Presenters
Andrew Watchman
Presenters
Andrew Watchman

Meeting news

Meeting documents

05-01 - Cover note - Draft Endorsement Advice on IFRS 16 Leases - EFRAG TEG 17-01-25.pdf
Cover Note
05-02 - EFRAG's Draft Letter to the European Commission Regarding the Endorsement of IFRS 16- EFRAG TEG 17-01-25.pdf
Draft endorsement advice
06-01 Cover note on Equity Instruments - Impairment and Recycling TEG 17-01-25.pdf
Cover Note
06-02 Issues paper on Equity Instruments - Impairment and Recycling TEG 17-01-25.pdf
Issues Paper
07-01 Issues paper on the IASBs finalisation of the Conceptual Framework.pdf
Issues Paper
08-01 Cover note on Annual Improvements 2015-2017 TEG 17-01-25.pdf
Cover Note
08-02 Draft Comment letter on IASB ED-2017-1 TEG 17-01-25.pdf
Draft comment letter
08-03 IASB ED-2017-1 Annual Improvements to IFRS Standards 2015-2017 Cycle.pdf
IFRS Foundation document
09-01 Cover note Discounting with Current Interest Rates- TEG 17-01-25.pdf
Cover Note
09-02 Issues paper Relevance of discounting with a negative rate TEG 17-01-25.pdf
Issues Paper
10-01 Cover Note - Primary Financial Statements - TEG 17-01-25.pdf
Cover Note
10-02 Issues Paper - Primary Financial Statements - Scope of the project - TEG 17-01-25.pdf
Issues Paper
10-03 Issues Paper - Primary Financial Statements - Research Activities - TEG 17-01-25.pdf
Issues Paper
11-01 Cover note - Rate-regulated Activities - TEG 17-01-25.pdf
Cover Note
11-02 Issues paper on summary of recent discussions on RRA TEG 17-01-25.pdf
Issues Paper
11-03 Issues paper on the Interaction between IFRIC 12 and defined rate regulation TEG 17-01-25.pdf
Issues Paper
11-04 Issues paper on scope of RRA IASB project TEG 17-01-25.pdf
Issues Paper
EFRAG TEG Meeting January 2017 agenda.pdf
Meeting agenda