EFRAG TEG meeting January 2018

17/01/2018 - 18/01/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:30 - 11:00 07. EFRAG research project Equity Instruments: Impairment and Recycling
11:00 - 11:15 Break
11:15 - 12:45 08. Annual Improvements to IFRS Standards 2015-2017 Cycle
12:45 - 13:30 Lunch
12:45 - 13:30 Lunch
13:30 - 14:30 5. IASB ED/2017/6 Definition of Material (proposed amendments to IAS 1 and IAS 8)
13:30 - 15:00 09. EFRAG Research activities
14:30 - 15:30 06. IFRS 17 Insurance Contracts
15:30 - 15:45 Break
15:45 - 17:15 06. IFRS 17 Insurance Contracts (continued)
Presenters
Archive - Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier
Documents
Presenters
Archive - Robert Stojek, Katrin Bonk
Documents
Presenters
Hocine Kebli, Raffaele Petruzzella
Documents
Presenters
Archive - Filippo Poli, Isabel Batista
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall

Meeting news

Meeting documents

05-01 Cover note - ED Definition of Material - TEG 18-01-17.pdf
Cover Note
05-02 Proposed Final Comment Letter on ED Definition of Material.pdf
Comment Letter
05-03 Feedback Statement - ED Definition of Material - TEG 18-01-17.pdf
Feedback statement - comments received
06-01 IFRS 17 Insurance Contracts - Cover note TEG 18-01-17.pdf
Cover Note
06-02 Release of CSM 18-01-17.pdf
Issues Paper
06-03 IFRS 17 Level of aggregation - TEG 18-01-17.pdf
Issues Paper
06-04 IFRS 17- risk mitigation TEG 18-01-17.pdf
Issues Paper
06-05 Issues paper on Presentation - TEG 18-01-17.pdf
Issues Paper
06-06 IFRS 17 - Sharing of risks - TEG 18-01-17.pdf
Issues Paper
07-01 Cover note Equity Instruments - Impairment and Recycling TEG 18-01-17.pdf
Cover Note
07-02 First draft of EFRAG's research Discussion Paper on possible solutions phase 18-01-17.pdf
Pro-active paper for internal development
08-01 Cover Note - AIP 2015-17 - TEG 2018.01.17-18.pdf
Cover Note
08-02 Draft Endorsement Advice on AIP 2015-2017.pdf
Draft endorsement advice
08-03 Invitation to comment on Annual Improvements 2015-2017 Cycle.pdf
Draft endorsement advice
08-04 AnnualImprovements_2015-2017_Dec2017_Website_121.pdf
IASB document
09-01 EFRAG Research activities - new Agenda topics - TEG 18-01-17.pdf
Issues Paper