EFRAG TEG meeting June 2015

10/06/2015 - 12/06/2015
10:00 - 13:30
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 IFRS 9 Financial Instruments
11:15 - 12:45 Conceptual Framework
11:15 - 12:45 Insurance Contracts
12:45 - 13:30 Lunch
12:45 - 13:30 Lunch
13:30 - 13:45 IFRS IC Issue on IAS 40 Investment Properties
13:30 - 16:00 Conceptual Framework
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 - 16:30 Annual Improvements 2014 - 2016
16:00 - 16:15 Coffee break
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