EFRAG TEG meeting June 2018

13/06/2018 - 14/06/2018
11:00 - 19:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Archive - Robert Stojek, Filipe Alves, Ioana Kiss
Presenters
Archive - Almudena Alcala, Ioana Kiss, 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

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