EFRAG TEG meeting June 2015
10/06/2015 - 12/06/2015
12:00 - 15:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
08:30
09:00
IFRS IC Issue on IAS 23 Borrowing Costs
09:00
10:00
Disclosure Initiative
09:00
10:30
ASBJ / EFRAG / OIC Goodwill project
10:00
10:05
Welcome and apologies
10:00
11:00
EFRAG proactive work on accounting implications of negative interest rates
10:05
10:10
Approval of the minutes
10:10
10:35
EFRAG Update
10:30
11:00
Insurance contracts
10:35
10:45
ESMA Update
10:45
11:00
IASB / IFRS Interpretations Committee Update
11:00
11:15
Coffee break
11:00
11:15
Coffee break
11:00
11:15
Coffee break
11:15
12:45
Conceptual Framework
11:15
12:45
IFRS 9 Financial Instruments
11:15
12:45
Insurance Contracts
12:45
13:30
Lunch
12:45
13:30
Lunch
13:30
16:00
Conceptual Framework
13:30
13:45
IFRS IC Issue on IAS 40 Investment Properties
13:45
14:15
Classification of liabilities (Proposed amendment to IAS 1)
14:15
14:45
Clarifications to IFRS 15 Revenue from Contracts with Customers (issues emerging from TRG discussions)
14:45
15:15
IFRS IC issue on IAS 21 The Effects of Changes in Foreign Exchange Rates
15:15
15:45
IFRS IC issue on IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
15:45
16:00
Coffee break
16:00
16:15
Coffee break
16:00
16:30
Annual Improvements 2014 - 2016
16:15
16:45
Conceptual Framework
16:30
17:30
EFRAG's proactive work on the cash flow statement for financial institutions
16:45
18:15
Preparation for ASAF
Presenters
Archive - Filippo Poli, Filipe Alves
Presenters
Françoise Flores
Presenters
Didier Andries, Martin Svitek
Presenters
Françoise Flores
Presenters
Françoise Flores
Presenters
Filipe Alves, Rasmus Sommer
Presenters
Filipe Alves, Rasmus Sommer
Presenters
Isabel Batista, Vincent van Caloen
Presenters
Filipe Alves, Rasmus Sommer
Presenters
Hocine Kebli, Isabel Batista