EFRAG TEG meeting June 2017

29/06/2017 - 29/06/2017
09:00 - 15:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:05
10:30
02. EFRAG Research Project Equity Instruments – Impairment and Recycling
10:30
11:00
03. IASB ED/2017/4 Property, Plant and Equipment: Proceeds before Intended Use
11:00
11:15
Break
11:15
12:30
04. EFRAG Research Project: Pensions
12:30
13:15
Lunch
Presenters
Archive - Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier
Documents
Presenters
Archive - Joachim Jacobs
Documents
Presenters
Rasmus Sommer, Sapna Heeralall
Documents

Meeting documents

02-01 Cover note Equity Instruments - Impairment and Recycling TEG 17-06-29.pdf
Cover Note
02-02 Issues paper on lower of cost and fair value approach and users' concerns TEG 17-06-29.pdf
Issues Paper
02-03 Issues paper on tentative outline of a future publication TEG 17-06-29.pdf
Issues Paper
03-01 Cover note on IAS 16 Amendments TEG 17-06-29.pdf
Cover Note
03-02 Draft Comment Letter on IASB Amendments to IAS 16 TEG 17-06-29.pdf
Draft comment letter
03-03 IASB ED-2017-4 Property, Plant and Equipment - Proceeds before Intended Use.pdf
IASB document
04-01 Cover Note EFRAG Research project Pension Plans TEG 17-06-29.pdf
Cover Note
04-02 Issues paper illustrating different methods to account for return based pension plans.pdf
Issues Paper