EFRAG TEG meeting June 2020

03/06/2020 - 04/06/2020
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

10:00 - 10:30 05. Onerous Contracts – cost of fulfilling a contract (Amendment of IAS 37)
10:10 - 11:10 10. IFRS 17 Insurance Contracts
10:30 - 11:00 06. PPE proceeds before intended use (Amendments to IAS 16)
11:00 - 11:45 07. Annual Improvements Project 2018-2020
11:45 - 12:00 Break
12:00 - 13:00 08. EFRAG Research Project: Variable and Contingent Consideration
Presenters
Insurance Team
Presenters
VCC team

Meeting news

Meeting documents

Meeting documents

05-01 Onerous contracts Cost of Fulfilling a Contract - Cover note - TEG 20-06-03.pdf
Cover Note
05-02 DEA - Letter to the EC - Onerous Contracts - TEg 20-06-03.pdf
Draft endorsement advice
06-01 Cover note - PPE Proceeds before Intended Use - EFRAG TEG 20-06-03.pdf
Cover Note
06-02 DEA - PPE Proceeds before Intended Use - EFRAG TEG 20-06-03.pdf
Draft endorsement advice
07-01 Cover Note - AIP 2018-2020 - EFRAG TEG 20-06-03.pdf
Cover Note
07-02 DEA - Annual Improvements 2018-2020 - EFRAG TEG 20-06-04.pdf
Draft endorsement advice
08-01 Cover note - Discusion Paper on Variable and Contingent Consideration - TEG 20-06-03.pdf
Cover Note
08-02 Outlined Discussion Paper on Variable Consideration - TEG 20-06-03.pdf
10-01 - IFRS 17 public Cover note EFRAG TEG 20-06-03.pdf
Cover Note
10-02A IFRS 4 amendments DEA - Cover note - EFRAG TEG 20-06-03.pdf
Cover Note
10-02B IFRS 4 amendments DEA - clean - EFRAG TEG 20-06-03.pdf
Issues Paper
10-02C IFRS 4 amendments DEA – marked-up - EFRAG TEG 20-06-03.pdf
Issues Paper
10-02D IFRS 4 amendments - Invitation to comment - EFRAG TEG 20-06-03.pdf
Issues Paper
10-03 IFRS 17 Business models EFRAG TEG 20-06-03.pdf
Issues Paper
10-04 Release of CSM for VFA contracts - EFRAG TEG 20-06-03.pdf
Issues Paper
10-05A Update on IASB tentative decisions - EFRAG TEG 20-06-03 - for background.pdf
Issues Paper
10-05B IASB staff paper 2 - Sweep issues - EFRAG TEG 20-06-03 - for background.pdf
IASB document