EFRAG TEG meeting January 2020

29/01/2020 - 30/01/2020
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

08:30 - 10:30 10. IFRS 17 Insurance Contracts
10:30 - 10:45 Break
10:45 - 11:45 10. IFRS 17 Insurance Contracts (continued)
11:10 - 12:45 06. Primary Financial Statements
11:45 - 12:45 11. IBOR reform Phase 2
12:45 - 13:30 Lunch
12:45 - 13:30 Lunch
13:30 - 15:30 12. EFRAG Research Project: Crypto Assets
13:30 - 14:40 06. Primary Financial Statements (continued)
14:40 - 15:40 07. Rate-regulated Activities
15:30 - 16:00 13. Financial Instruments with Characteristics of Equity
15:40 - 15:55 Break
15:55 - 17:45 08. IASB Research project: Goodwill and Impairment
17:45 - 18:30 09. PIR of IFRS 10, IFRS 11 and IFRS 12
Presenters
Insurance Team
Presenters
Insurance Team
Presenters
PFS Team
Presenters
IBOR team
Presenters
Crypto assets team
Presenters
PFS Team
Presenters
RRA Team

Meeting news

Meeting documents

06-01 Primary Financial Statements - Cover note - TEG 20-01-29.pdf
Cover Note
06-02 Primary Financial Statements - EFRAG Draft Comment Letter - TEG 20-01-29.pdf
Issues Paper
07-01 - Cover note on Rate-regulated Actvities - EFRAG TEG 20-01-29.pdf
Cover Note
07-02 - Issues paper on Interaction of the RRA model with IFRS Standards - EFRAG TEG 20-01-29.pdf
Issues Paper
07-03 - Issues paper on Presentation and disclosure requirements - EFRAG TEG 20-01-29.pdf
Issues Paper
07-04 - Issues paper on Transition requirements - EFRAG TEG 20-01-29.pdf
Issues Paper
08-01 Cover note - Goodwill and Impairment - 29-30 January 2020 EFRAG TEG.pdf
Cover Note
08-02 Issues paper - Disclosure requirements and presentation of equity before goodwill EFRAG 20-01-29.pdf
Issues Paper
08-03 Goodwill and Impairment - Key messages for EFRAG DCL TEG 20-01-29.pdf
Issues Paper
08-04 Issues paper on the status of the goowill debate EFRAG TEG 20-01-29.pdf
Issues Paper
08-05 Issues paper about previous findings on goodwill - EFRAG TEG 20-01-29.pdf
Issues Paper
09-01 - PIR IFRS 10 11 12 - Issues paper - TEG 20-01-29.pdf
Issues Paper
10-02A - IFRS 17 - Solvency II - compared 29 Jan vs 8 Jan - EFRAG TEG 20-01-30.pdf
Issues Paper
10-02B Issues paper IFRS 17 and Solvency II - EFRAG TEG 20-01-30.pdf
Issues Paper
10-03 IFRS 17 DEA - Appendix 2 - Relevance and Reliability - EFRAG TEG 20-01-30.pdf
Issues Paper
10-04 IFRS 17 DEA - Appendix 3.1 - EFRAG TEG 20-01-30.pdf
10-05 Overview - IASB staff January 2020 papers - EFRAG TEG 20-01-30.pdf
Other EFRAG Secretariat Paper
10-05A - IASB staff paper 2A - Scope exclusion from IFRS 17 for some credit card contracts - EFRAG TEG 20-01-30.pdf
IASB document
10-05B - IASB staff paper 2B - Transition the prohibition from applying the risk mitigation option - EFRAG TEG 20-01-30.pdf
IASB document
10-05C - IASB staff paper 2C - Business combinations contracts acquired in their settlement - EFRAG TEG 20-01-30.pdf
IASB document
10-05D - IASB staff paper 2D - Interim financial statements - EFRAG TEG 20-01-30.pdf
IASB document
10-05E IASB staff paper 2E - Insurance acquisition cashflows-transition and bc - EFRAG TEG 20-01-30.pdf
IASB document
10-05F IASB staff paper 2 - Cover note - EFRAG TEG 20-01-30.pdf
IASB document
10-06 Paragraphs to update in the economic study following January EFRAG IAWG meeting - EFRAG TEG 20-01-30 - for background info.pdf
Other EFRAG Secretariat Paper
11-01 Interest Rate Benchmark Reform - cover note - TEG 20-01-30.pdf
Cover Note
11-02 Interest Rate Benchmark Reform - Hedge Accounting - TEG 20-01-30.pdf
Issues Paper
11-03 Interest Rate Benchmark Reform - Modification - TEG 20-01-30.pdf
11-04 EMMI press release on EURIBOR - TEG 20-01-30 - for background only.pdf
Issues Paper
11-05 EMMI press release on EONIA - TEG 20-01-30 - for background only.pdf
Issues Paper
12-01 Crypto -assets - TEG-Holders and Issuers Discussion Paper- 300120.pdf
12-02 - EFRAG Research Discussion Paper- Accounting for holders and issuers of Crypto-assets -TEG Meeting-300120.pdf
Issues Paper
13-01 - Issues paper Update on FICE TEG 20-01-30.pdf
Issues Paper