EFRAG TEG meeting March 2017

29/03/2017 - 30/03/2017
09:30 - 13:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

08:30 - 09:30 11. IASB Project IFRS 9 Symmetric Prepayment Options
09:30 - 10:00 12. IASB Publication Annual Improvements to IFRS Standards 2014-2016 Cycle
10:00 - 10:30 13. IASB Exposure Draft Conceptual Framework for Financial Reporting
10:30 - 10:45 Break
10:45 - 13:00 05. IASB Project: Principles of Disclosure
10:45 - 11:45 14. IASB Project Post-implementation Review: IFRS 8 Operating Segments
11:45 - 12:45 15. IASB Research Project Goodwill and Impairment
12:45 - 13:30 Lunch
13:00 - 13:45 Lunch
13:45 - 14:15 06. IASB Publication Transfers of Investment Property
14:15 - 15:15 07. IASB Project Insurance Contracts
15:15 - 16:15 08. IASB Research Project Primary Financial Statements
16:15 - 16:30 Break
16:30 - 17:00 09. IFRIC 22 Foreign Currency Transactions and Advance Consideration
17:00 - 18:00 10. EFRAG Research Project Equity Instruments – Impairment and Recycling
Presenters
Archive - Joachim Jacobs, Didier Andries, Ioanna Chatzieffraimidou
Presenters
Bruno Gomes, Joseba Estomba Lecuona
Presenters
Rasmus Sommer
Presenters
Albert Steyn, Hocine Kebli, Ioanna Chatzieffraimidou, Vincent van Caloen
Presenters
Isabel Batista
Presenters
Isabel Batista, Vincent van Caloen
Presenters
Vincent van Caloen
Presenters
Didier Andries, Joseba Estomba Lecuona, Priscilla Anne, Sapna Heeralall
Presenters
Albert Steyn, Filipe Alves
Presenters
Vincent van Caloen
Presenters
Archive - Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier

Meeting news

Meeting documents

Meeting documents

05-01 Cover note on Principles of Disclosure TEG 17-03-29.pdf
Cover Note
05-02 Issues paper on Principles of Disclosure TEG 17-03-29.pdf
Issues Paper
05-03 Issues paper on Comparison with the EFRAG-ANC-FRC DP TEG 17-03-29 - for background only.pdf
Issues Paper
06-01 Cover note TEG 17-03-29.pdf
Cover Note
06-02 Endorsement Advice on Transfers of Investment Property in markup TEG 17-03-29.pdf
Endorsement Advice
06-03 CL101 - OIC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL102 - CNC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL103 - FRC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL104 - Daimler - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL105 - Merck - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL106 - Allianz - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL107 - ICAEW - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
06-03 CL108 - ICAC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
07-01 Insurance Project update - IFRS 17 - TEG 17-03-29.pdf
Other EFRAG Secretariat Paper
07-02 IASB paper 2A - Changes to the contractual service margin TEG 17-03-29 - for background only.pdf
IASB document
07-03 IASB paper 2B – Narrow exemption for the grouping of regulatory–affected pricing of insurance contracts TEG 17-03-29 - for background only.pdf
IASB document
07-04 IASB paper 2C – Responding to external editorial review TEG 17-03-29 - for background only.pdf
IASB document
08-01 Cover Note - Primary Financial Statements - TEG 17-03-29.pdf
Cover Note
08-02 Issues Paper on Primary Financial Statements - TEG 17-03-29.pdf
Issues Paper
09-01 Cover note TEG 17-03-29.pdf
Cover Note
09-02 Endorsement Advice on IFRIC 22 in markup TEG 17-03-29.pdf
Endorsement Advice
09-03 CL101 - OIC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL102 - CNC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL103 - FRC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL104 - ASCG - EFRAG DEA on IFRIC 22.PDF
Comment Letter Received
09-03 CL105 - P7S1 - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL106 - Evonik - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL107 - Merck - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL108 - Allianz - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL109 - Daimler - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL110 - ICAEW - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
09-03 CL111 - ICAC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
10-01 Cover note on Equity Instruments - Impairment and Recycling TEG 17-03-29.pdf
Cover Note
10-02 Issues paper on Equity Instruments - Impairment and Recycling TEG 17-03-29.pdf
Issues Paper
11-01 Cover note on Symmetric Prepayment Options TEG 17-03-29.pdf
Cover Note
11-02 Issues paper on Symmetric Prepayment Options TEG 17-03-29.pdf
Issues Paper
11-03 Draft comment letter on IFRS 9 Amendments - Symmetric prepayment options TEG 17-03-29.pdf
Draft comment letter
12-01 Cover note AIP 2014 - 2016 Cycle - TEG 17-03-30.pdf
Cover Note
12-02 Summary and analysis of comments received on DEA on AIP 2014-2016 Cycle - TEG 17-03-30.pdf
Comment Letter Analysis
12-03 Final Endorsement Advice on AIP 2014-2016 - TEG 17-03-30.pdf
Draft endorsement advice
13-01 Issues paper on the IASBs finalisation of the Conceptual Framework.pdf
Issues Paper
14-01 Amendments to IFRS 8 Operating Segments EFRAG TEG 17-3-29.pdf
Issues Paper
15-01 Issues paper on Consequences of recognising DTLs in the initial measurement of goodwill TEG 17-03-29.pdf
Issues Paper