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 (EFRAG FR TEG)

Running order

08:30 - 09:30 11. IASB Project IFRS 9 Symmetric Prepayment Options
09:30 - 09:35 Welcome and apologies
09:30 - 10:00 12. IASB Publication Annual Improvements to IFRS Standards 2014-2016 Cycle
09:35 - 09:40 01. Approval of the minutes
09:40 - 10:05 02. EFRAG Update
10:00 - 10:30 13. IASB Exposure Draft Conceptual Framework for Financial Reporting
10:05 - 10:15 03. ESMA Update
10:15 - 10:30 04. IASB / IFRS Interpretations Committee Update
10:30 - 10:45 Break
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
Andrew Watchman
Presenters
Andrew Watchman
Presenters
Rasmus Sommer

Meeting news

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
EFRAG TEG March 2017 meeting agenda 170315.pdf
Meeting agenda