EFRAG TEG meeting July 2017

26/07/2017 - 27/07/2017
11:45 - 13:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 10:30 10. Financial Instruments with Characteristics of Equity
10:30 - 10:45 Break
10:45 - 12:45 11. IASB Project Insurance Contracts
13:30 - 14:15 05. IFRIC 23 Uncertainty over Income Tax Treatments
14:15 - 15:15 06. IASB ED/2017/2 Improvements to IFRS 8 Operating Segments
15:15 - 15:45 07. IASB ED/2017/3 Prepayment Features with Negative Compensation
15:45 - 16:00 Break
16:00 - 16:45 08. Consistency in financial reporting
16:45 - 18:00 09. EFRAG Research Project Transactions other than Exchanges of Equal Value
Presenters
Archive - Joachim Jacobs, Filipe Alves
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Joseba Estomba Lecuona, Sapna Heeralall
Documents
Presenters
Ioana Kiss, Raffaele Petruzzella
Documents
Presenters
Ioana Kiss, Isabel Batista
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Ioanna Chatzieffraimidou
Documents
Presenters
Archive - Patricia McBride
Documents
Presenters
Archive - Filippo Poli, Hocine Kebli, Ioana Kiss
Documents

Meeting news

Meeting documents

05-01 Cover note on IFRIC 23 Uncertainty over Income Tax Treatments DEA TEG 17-07-26.pdf
Cover Note
05-02 Issues paper IFRIC 23 - Follow-up of EFRAG recommendations TEG 17-07-26.pdf
Issues Paper
05-03 Draft Endorsement Advice Letter to the EC on IFRIC 23 Uncertainty over Income Tax Treatments_TEG 17-07-26.pdf
Draft endorsement advice
05-04 Invitation to comment on DEA IFRIC 23 Uncertainty over Income Tax Treatments TEG 17-07-26.pdf
Draft endorsement advice
05-05 IASB Publication IFRIC 23 Uncertainty over Income Tax Treatments TEG 17-07-26 - for background only.pdf
IASB document
06-01 Cover note and overview of comments on EFRAG DCL on Improvements to IFRS 8 -TEG 17-07-26.pdf
Comment Letter Analysis
06-02 Draft EFRAG Feedback statement on IASB ED-2017-2 - TEG 17-07-26.pdf
Feedback statement - comments received
06-03 CL001 - DASB - EFRAG DCL on IASB ED - 2017 - 2.pdf
Comment Letter Received
06-03 CL002 - ASCG -EFRAG DCL on IASB ED - 2017 -2.pdf
Comment Letter Received
06-03 CL003 - FSR-DASC-EFRAG DCL on IASB ED-2017-2.pdf
Comment Letter Received
06-03 CL004 - CNC Portugal - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-03 CL005 - NASB - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-03 CL006 - Insurance Europe - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-03 CL007 - ANC - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-03 CL008 - Polish ASC - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-03 CL009 - ESMA - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-03 CL010 - OIC - EFRAG DCL on IASB ED - 2017-2.pdf
Comment Letter Received
06-04 Marked-up version of the proposed FCL on Improvements to IFRS 8 - TEG-17-07-26.pdf
Comment Letter
06-05 Clean version of the proposed FCL on Improvements to IFRS 8 - TEG-17-07-26.pdf
Comment Letter
06-06 IASB ED-2017-2 Improvements to IFRS 8 - for background only.pdf
IASB document
07-01 Issues paper on Prepayment Features with Negative Compensation TEG 17-07-26.pdf
Issues Paper
08-01 Consistency in financial reporting - TEG 17-07-26.pdf
09-01 Cover note on TEEV Research Project - TEG 17-07-26.pdf
Cover Note
09-02 Issues paper on TEEV Research Project - TEG 17-07-26.pdf
Issues Paper
09-03 Issues Paper on TEEV Research Project - Summary of relevant pronouncements -TEG 17-07-26.pdf
Issues Paper
10-01 Cover note - FICE - TEG 17-07-26.pdf
Cover Note
10-02 Issues paper on update on project - TEG 17-07-26.pdf
Issues Paper
11-01 Cover note - IFRS 17 - Towards a DEA - TEG 17-07-26.pdf
Cover Note
11-02 IFRS 17 - Towards a DEA - Appendix I - TEG 17-07-26.pdf
Issues Paper
11-03 IFRS 17 - Towards a DEA - Appendix II - TEG 17-07-26.pdf
Issues Paper