EFRAG TEG meeting March 2019

20/03/2019 - 21/03/2019
09:30 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:20 - 09:45 04. Definition of a Business: Amendments to IFRS 3
09:45 - 10:30 05. EFRAG Research Project: Variable and Contingent Consideration
10:30 - 10:45 Break
10:45 - 12:45 06. IFRS 17 Insurance Contracts
12:45 - 13:30 Lunch
13:30 - 15:00 07. IFRS 17 Insurance Contracts
15:00 - 15:15 Break
15:15 - 15:45 08. IBOR Reform
15:45 - 17:00 09. Equity Instruments – Research on Measurement
16:45 - 18:00 01. EFRAG Research Project: Pensions
Presenters
IFRS 3 Team
Presenters
Research Team
Presenters
CFO Forum
Presenters
Insurance Team
Presenters
FI Team
Presenters
Equity Instruments Team
Presenters
Pensions Team

Meeting news

Meeting documents

01-01 Cover note - EFRAG research project on pension plans TEG 19-03-20.pdf
Cover Note
01-02 Discussion Paper - Pension Accounting - TEG 19-03-20.pdf
Proactive paper
04-01 Cover note and summary of feedback - FEA on Definition of a Business TEG 19-03-21.pdf
Cover Note
04-02 Final endorsement advice on Definition of a Business TEG 19-03-21.pdf
Draft endorsement advice
05-01 Issues Paper on two examples of variable and contingent consideration TEG 19-03-20.pdf
Issues Paper
06-01 CFOF EFRAG Presentation.pdf
07-01 EFRAG IAWG report to EFRAG TEG February 2019 - TEG 19-03-21.pdf
Issues Paper
07-02 Hedging of insurance liabilities - input received to the 2014 questionnaire - TEG 19-03-21.pdf
07-03 Insurance Contracts - ASAF preparation - cover note - TEG 19-03-21.pdf
Cover Note
07-03A ASAF 03 IFRS 17 Insurance Contracts - TEG 19-03-21.pdf
08-01 IBOR reform and effects on financial reporting - update - TEG 19-03-21.pdf
09-01 Equity Instruments Research on Measurement - Illustrative examples for consultations TEG 19-03-21.pdf
Issues Paper
09-02 EFRAG Secretariat background paper for public consultation - Equity Instruments Research on Measurement.pdf