EFRAG TEG meeting June 2018

13/06/2018 - 14/06/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 10:00 11. EFRAG Research project: Pensions
10:00 - 11:15 12. IASB Project Primary Financial Statements
11:15 - 12:30 06. IASB Project Rate-regulated Activities
11:15 - 11:30 Break
11:30 - 12:30 13. IFRS 17 Insurance Contracts
12:30 - 13:15 Lunch
12:30 - 13:15 Lunch
13:15 - 14:45 13. IFRS 17 Insurance Contracts (continued)
13:15 - 14:15 07. IASB ED/2016/1 Definition of a Business and previously held interests
14:15 - 15:45 08. IASB Research Project: BCUCC
14:45 - 15:00 Break
15:00 - 15:30 13. IFRS 17 Insurance Contracts (continued)
15:45 - 16:00 Break
16:00 - 17:30 09. EFRAG Research Project Equity Instruments – Impairment and Recycling
17:30 - 18:30 10. EFRAG Research project: ToEEV
Presenters
Archive - Robert Stojek, Rasmus Sommer, Sapna Heeralall
Documents
Presenters
Archive - Robert Stojek, Filipe Alves, Ioana Kiss
Documents
Presenters
Archive - Almudena Alcala, Ioana Kiss, Isabel Batista
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Presenters
Isabel Batista, Raffaele Petruzzella
Documents
Presenters
Ioana Kiss, Rasmus Sommer
Documents

Meeting news

Meeting documents

06-01 - Issues paper the scope of Rate-regulated Activities (examples) - TEG 18-06-13.pdf
Issues Paper
07-01 Issues paper on the forthcoming amendments to definition of a business EFRAG TEG 18-06-13.pdf
Issues Paper
07-02 EFRAG Comment Letter on the ED (for background only) - EFRAG TEG 18-06-13.pdf
Issues Paper
08-01 - Cover note on BCUCC - TEG 18-06-13.pdf
Cover Note
08-02 - Issues paper on methods to account for BCUCC under different scenarios - TEG 18-06-13.pdf
Issues Paper
08-03 - Issues paper on BCUCC project developments - TEG 18-06-13.pdf
Issues Paper
09-01 Cover Note Equity Instruments - Impairment and Recycling - TEG 18-06-13.pdf
Cover Note
09-02 Issues Paper Equity Instruments - Impairment and Recycling - TEG 18-06-13.pdf
Issues Paper
10-01 Cover note on ToEEV Research Project - TEG 18-06-13.pdf
Cover Note
10-02a Discussion paper on EFRAG Research Project ToEEV - TEG 18-06-13.pdf
Proactive paper
10-02b Discussion paper on EFRAG Research Project ToEEV - TEG 18-06-13.pdf
Proactive paper
11-01 Cover note - EFRAG research project Pension Plans TEG 18-06-13.pdf
Cover Note
11-02 Issues paper on the structure and scope of a discussion paper.pdf
Issues Paper
11-03 Issues paper on the structure and scope - illustrative example.pdf
12-01 Issues paper primary financial statements - update - TEG 18-06-13.pdf
Issues Paper
13-01 IFRS 17 Insurance Contracts - Cover note - EFRAG TEG 18-06-13.pdf
Cover Note
13-02 IFRS 17 - Towards a DEA Appendix 1 EFRAG TEG 18-06-13.pdf
Issues Paper
13-03 IFRS 17 Insurance Contracts - DEA - Appendix II pre case study impact - EFRAG TEG 18-06-13.pdf
Issues Paper
13-04 Comparison IFRS 17 and US GAAP - Issues Paper - EFRAG TEG 18-06-13.pdf
Issues Paper
13-05 IFRS 17 User outreach - preliminary results - EFRAG TEG 18-06-13.pdf
Other EFRAG Secretariat Paper
13-06 Quantitative research on reinsurance EFRAG TEG 18-06-13.pdf
Issues Paper