EFRAG TEG meeting March 2018

07/03/2018 - 08/03/2018
09:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 10:00 10. IASB Research Project: BCUCC
10:00 - 10:45 11. Annual Improvements to IFRS Standards 2015-2017 Cycle (Amendments to IAS 12, IAS 23 and IFRS 11 & IFRS 3)
10:45 - 11:00 Break
11:00 - 12:00 12. Financial Instruments with Characteristics of Equity
12:00 - 13:00 07. EFRAG Research Project: Goodwill Amortisation and Impairment
12:00 - 12:45 13. Plan amendment, curtailment or settlement (amendments to IAS 19)
12:45 - 13:30 Lunch
13:00 - 14:00 Lunch
13:30 - 14:30 14. IASB Research Project: Primary Financial Statements
14:00 - 15:30 08. IASB Research Project: Goodwill and Impairment
14:30 - 15:15 15. IASB Publication Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)
15:30 - 15:45 Break
15:45 - 17:45 09. IFRS 17 Insurance Contracts
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
Archive - Robert Stojek, Katrin Bonk
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Mari Paananen
Presenters
Archive - Filippo Poli, Filipe Alves, Ioanna Chatzieffraimidou, Katrin Bonk
Presenters
Archive - Robert Stojek, Sapna Heeralall
Presenters
Archive - Robert Stojek, Filipe Alves, Ioana Kiss
Presenters
Isabel Batista, Raffaele Petruzzella
Presenters
Ioanna Chatzieffraimidou
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall

Meeting news

Meeting documents

07-01 Cover note for Research Project Goodwill Amortisation and Impairment TEG 18-03-07.pdf
Cover Note
07-02 Feedback Statement on EFRAG DP Goodwill Impairment Test - TEG 18-03-07.pdf
Feedback statement - comments received
08-01 Cover note on IASB project goodwill and impairment - EFRAG TEG 18-03-07.pdf
Cover Note
08-02 - Issues paper on Updated Headroom Approach - Goodwill and Impairment - EFRAG TEG 18-03-07.pdf
Issues Paper
08-03 - Issues paper on Amortisation of goodwill, a single method for recoverable and other issues - Goodwill and Impairment - EFRAG TEG 18-03-07.pdf
Issues Paper
08-04 - Issues paper on improving disclosures about goodwill impairment testing - Goodwill and Impairment - EFRAG TEG 18-03-07.pdf
Issues Paper
09-01 Cover note - TEG 18-03-07 - IFRS 17.pdf
Cover Note
09-02 IFRS 17 Background briefing paper on Transition TEG 18-03-07.pdf
Issues Paper
09-03 IFRS 17 Background briefing paper CSM allocation TEG 18-03-07.pdf
Issues Paper
09-04 Summary of IFRS 17 TRG issues - EFRAG TEG 18-03-07.pdf
Other EFRAG Secretariat Paper
09-05 Separation of insurance components of a single contract (AP01) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-06 Boundary of contracts with annual repricing mechanisms (AP02) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-07 Boundary of reinsurance contracts held (AP03) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-08 Insurance acquisition cash flows paid on an initially written contract (AP04) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-09 Determining quantity of benefits for identifying coverage units (AP05) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-10 Insurance acquisition cash flows when using fair value transition (AP06) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-11 Reporting on other questions submitted (AP07) - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-12 TRG submissions log - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
09-13 IASB’s February meeting summary - EFRAG TEG 18-03-07 - for background info.pdf
IASB document
10-01 Cover note BCUCC TEG 18-03-07.pdf
Cover Note
10-02 Update on BCUCC developments - TEG 18-03-07.pdf
Issues Paper
10-03 Issues paper on advantages and disadvantages of various approaches for BCUCC.pdf
Issues Paper
11-01 Cover note AIP 2015 - 2017 Cycle - TEG 7-8 March 2018.pdf
Cover Note
11-02 Analysis of comments received on DEA on AIP 2015-2017 Cycle - TEG 7-8 March 2018.pdf
Comment Letter Analysis
11-03 Final Endorsement Advice on AIP 2015-2017.pdf
Draft endorsement advice
12-01 Cover note - TEG 18-03-07.pdf
12-02 Issues Paper FICE update - TEG 18-03-07.pdf
12-03 Issues paper with summary of feedback received - TEG 18-03-07.pdf
13-01 Cover note - IAS 19 Amendments.pdf
Cover Note
13-02 DEA IAS 19 Amendments.pdf
Draft endorsement advice
13-03 DEA - Invitation to comment.pdf
Draft endorsement advice
13-04 Remeasurement at a Plan Amendment, Curtailment or Settlement - Amendments to IAS 19.pdf
IFRS Foundation document
13-05 EC request for endorsement.pdf
Other Document from External Party
14-01 Cover note Primary Financial Statement - TEG 18-03-07.pdf
14-02 Issues Paper on Update - TEG 18-03-07.pdf
14-03 Issues Paper on current practice - TEG 18-03-07 -Background only.pdf
15-01 Cover note and summary of responses on Amendments to IAS 28 TEG 18-03-07.pdf
Cover Note
15-02 Endorsement Advice on IAS 28 Amendments TEG 18-03-07.pdf
Endorsement Advice