EFRAG TEG meeting January 2019 16/01/2019 - 17/01/2019 13:00 - 15:00 EFRAG Offices - 35 Square de Meeûs, 1000 Brussels EFRAG Financial Reporting Technical Expert Group (FR TEG) Running order 09:00 - 10:00 09. EFRAG Research Project: Pensions 10:00 - 11:00 10. Financial Instruments with Characteristics of Equity 11:00 - 11:15 Break 11:15 - 12:45 10. Financial Instruments with Characteristics of Equity (continued) 12:45 - 13:30 Lunch 13:30 - 15:00 11. EFRAG Research Project: Equity Instruments – Research on Measurement 15:15 - 16:30 06. IFRS 17 Insurance Contracts 16:30 - 17:15 07. Rate-regulated Activities 17:15 - 17:45 08. IAS 37 Amendments – Costs of onerous contracts 09-01 Cover note - Pension accounting - EFRAG TEG 19-01-16.pdf 09-02 - Discussion Paper - Pension Accounting - EFRAG TEG 19-01-16.pdf 10-01 Cover Note - FICE - TEG 19-01-16.pdf 10-02 Overview of comment letters received - EFRAG TEG 19-01-16.pdf 10-03 EFRAG FCL IASB DP 2018 FICE - TEG 19-01-16.pdf 10-04 FICE- Early Stage Impact Assessment Report- TEG 19-01-16.pdf 10-05 EFRAG FCL IASB DP 2018 FICE - Track Changes - Background only TEG 19-01-16.pdf 11-01 Equity alternative measurement Cover note TEG 19-01-17.pdf 11-02 Discussion Paper on alternative measurements for equity instruments EFRAG TEG 19-01-17.pdf 06-01 IFRS 17 project plan TEG 19-01-16.pdf 07-01 - Update on recent developments on RRA - EFRAG TEG 19-01-16.pdf 07-02 - IASB agenda paper 9a on RRA - for background - EFRAG TEG 19-01-16.pdf 08-01 - Cover note - DCL Amendments to IFRS 37 - EFRAG TEG 19-01-16.pdf 08-02 - EFRAG's Draft Comment Letter - Amendments to IAS 37 - EFRAG TEG 19-01-16.pdf Meeting documents Meeting documents 10/01/2019 06-01 IFRS 17 project plan TEG 19-01-16.pdf Issues Paper 09/01/2019 07-01 - Update on recent developments on RRA - EFRAG TEG 19-01-16.pdf Issues Paper 09/01/2019 07-02 - IASB agenda paper 9a on RRA - for background - EFRAG TEG 19-01-16.pdf IASB document 08/01/2019 08-01 - Cover note - DCL Amendments to IFRS 37 - EFRAG TEG 19-01-16.pdf Cover Note 08/01/2019 08-02 - EFRAG's Draft Comment Letter - Amendments to IAS 37 - EFRAG TEG 19-01-16.pdf Draft comment letter 10/01/2019 09-01 Cover note - Pension accounting - EFRAG TEG 19-01-16.pdf Cover Note 10/01/2019 09-02 - Discussion Paper - Pension Accounting - EFRAG TEG 19-01-16.pdf Pro-active paper for internal development 09/01/2019 10-01 Cover Note - FICE - TEG 19-01-16.pdf Cover Note 09/01/2019 10-02 Overview of comment letters received - EFRAG TEG 19-01-16.pdf Issues Paper 09/01/2019 10-03 EFRAG FCL IASB DP 2018 FICE - TEG 19-01-16.pdf Issues Paper 10/01/2019 10-04 FICE- Early Stage Impact Assessment Report- TEG 19-01-16.pdf Issues Paper 09/01/2019 10-05 EFRAG FCL IASB DP 2018 FICE - Track Changes - Background only TEG 19-01-16.pdf Issues Paper 10/01/2019 11-01 Equity alternative measurement Cover note TEG 19-01-17.pdf Cover Note 10/01/2019 11-02 Discussion Paper on alternative measurements for equity instruments EFRAG TEG 19-01-17.pdf
09/01/2019 07-02 - IASB agenda paper 9a on RRA - for background - EFRAG TEG 19-01-16.pdf IASB document
08/01/2019 08-02 - EFRAG's Draft Comment Letter - Amendments to IAS 37 - EFRAG TEG 19-01-16.pdf Draft comment letter
10/01/2019 09-02 - Discussion Paper - Pension Accounting - EFRAG TEG 19-01-16.pdf Pro-active paper for internal development
09/01/2019 10-05 EFRAG FCL IASB DP 2018 FICE - Track Changes - Background only TEG 19-01-16.pdf Issues Paper
10/01/2019 11-02 Discussion Paper on alternative measurements for equity instruments EFRAG TEG 19-01-17.pdf