EFRAG TEG meeting January 2017 | EFRAG

Running order

Presenters

Ioanna Chatzieffraimidou

08-01 Cover note on Annual Improvements 2015-2017 TEG 17-01-25.pdf

08-02 Draft Comment letter on IASB ED-2017-1 TEG 17-01-25.pdf

08-03 IASB ED-2017-1 Annual Improvements to IFRS Standards 2015-2017 Cycle.pdf

Presenters

Archive - Filippo Poli, Joseba Estomba Lecuona, Vincent van Caloen

09-01 Cover note Discounting with Current Interest Rates- TEG 17-01-25.pdf

09-02 Issues paper Relevance of discounting with a negative rate TEG 17-01-25.pdf

Presenters

Filipe Alves

10-01 Cover Note - Primary Financial Statements - TEG 17-01-25.pdf

10-02 Issues Paper - Primary Financial Statements - Scope of the project - TEG 17-01-25.pdf

10-03 Issues Paper - Primary Financial Statements - Research Activities - TEG 17-01-25.pdf

Presenters

Bruno Gomes, Isabel Batista

11-01 Cover note - Rate-regulated Activities - TEG 17-01-25.pdf

11-02 Issues paper on summary of recent discussions on RRA TEG 17-01-25.pdf

11-03 Issues paper on the Interaction between IFRIC 12 and defined rate regulation TEG 17-01-25.pdf

11-04 Issues paper on scope of RRA IASB project TEG 17-01-25.pdf

Presenters

Archive - Filippo Poli, Archive - Joachim Jacobs, Hocine Kebli

05-01 - Cover note - Draft Endorsement Advice on IFRS 16 Leases - EFRAG TEG 17-01-25.pdf

05-02 - EFRAG's Draft Letter to the European Commission Regarding the Endorsement of IFRS 16- EFRAG TEG 17-01-25.pdf

Presenters

Archive - Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier

06-01 Cover note on Equity Instruments - Impairment and Recycling TEG 17-01-25.pdf

06-02 Issues paper on Equity Instruments - Impairment and Recycling TEG 17-01-25.pdf

Presenters

Rasmus Sommer

07-01 Issues paper on the IASBs finalisation of the Conceptual Framework.pdf

Meeting news

EFRAG TEG meeting 25-26 January 2017

EFRAG announces that it will hold its TEG meeting on Wednesday 25 and Thursday 26 January 2017.

Read more about EFRAG TEG meeting 25-26 January 2017