EFRAG TEG meeting July 2018

05/07/2018 - 05/07/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:10 - 10:30 02. EFRAG Research Project Equity Instruments – Impairment and Recycling
10:30 - 11:00 03. EFRAG Research Project Equity Instruments – alternative measurement methods
11:00 - 11:15 Break
11:15 - 12:00 04. Agenda consultation
12:00 - 12:45 05. IFRS 17 Insurance Contracts
12:45 - 13:30 Lunch
13:30 - 15:30 05. IFRS 17 Insurance Contracts (continued)
Presenters
Archive - Almudena Alcala, Archive - Filippo Poli, Jeff Waldier, Rasmus Sommer
Presenters
Archive - Almudena Alcala, Archive - Filippo Poli
Presenters
Archive - Filippo Poli, Galina Borisova, Isabel Batista
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall

Meeting news

Meeting documents

Meeting documents

02-01 Cover Note Equity Instruments - Impairment and Recycling - TEG 18-07-05.pdf
Cover Note
02-02 EFRAG Research Equity Instruments - Recycling and Impairment - Draft technical advice - TEG 18-07-05.pdf
Other EFRAG Secretariat Paper
02-02a Original EC request for background purposes - TEG 18-07-05.pdf
Other Document from External Party
02-03 Analysis of the replies to the EFRAG DP - TEG 18-07-05.pdf
Comment Letter Analysis
03-01 Project plan for next phase - TEG 18-07-05.pdf
Other EFRAG paper
03-01a New EC request (for background purposes) - TEG 18-07-05.pdf
Other Document from External Party
04-01 Cover Note - EFRAG Research agenda consultation - TEG 18-07-05.pdf
Cover Note
04-02 Issues Paper - EFRAG Research agenda consultation - summary of responses - TEG 18-07-05.pdf
Issues Paper
04-03 EFRAG Research agenda - New Research topics TEG 18-07-05.pdf
Issues Paper
05-01 Cover note IFRS 17 TEG 18-07-05.pdf
Cover Note
05-02 Issues paper IFRS 17 Update TEG 18-07-05.pdf
Issues Paper
05-03 Comparison IFRS 17 and US GAAP - Issues Paper 18-07-05.pdf
Issues Paper
05-04 - IFRS 17 - User outreach report - TEG 18-07-05.pdf
Other EFRAG Secretariat Paper
05-05 CFO Forum presentation - EFRAG case study findings - TEG 18-07-05.pdf
External paper for meeting
05-06 EFRAG Board Presentation_Reinsurance_03072018.pdf
Issues Paper