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 (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
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
Presenters
Archive - Filippo Poli, Joseba Estomba Lecuona, Vincent van Caloen
Presenters
Filipe Alves
Presenters
Bruno Gomes, Isabel Batista
Presenters
Archive - Filippo Poli, Archive - Joachim Jacobs, Hocine Kebli
Presenters
Archive - Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier
Presenters
Rasmus Sommer

Meeting news

Meeting documents

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