EFRAG TEG meeting March 2020

04/03/2020 - 05/03/2020
01:00 - 15:45
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:50 - 10:35 05. IFRS 17 Insurance Contracts
10:35 - 11:15 06. IASB Research project BCUCC
11:15 - 11:30 Break
11:30 - 11:50 07. IAS 1 Amendments – Classification of liabilities as current or non-current
11:50 - 12:45 08. EFRAG Research Project Pensions
12:45 - 13:30 Lunch
13:30 - 14:30 09. IBOR reform Phase 2
14:30 - 16:00 10. EFRAG Research Project Crypto Assets
16:00 - 16:30 11. IASB Maintenance Project Provisions
16:15 - 17:00 01. IASB Research Project Goodwill and Impairment
Presenters
Insurance Team
Presenters
BCUCC team
Presenters
Archive - Almudena Alcala
Presenters
Pensions Team
Presenters
IBOR team
Presenters
Crypto assets team
Presenters
Archive - Robert Stojek
Presenters
Goodwill team

Meeting news

Meeting documents

01-01 Cover note - Goodwill and Impairment - TEG 20-03-04.pdf
Cover Note
01-02 Issues paper on collection of additional evidence TEG 20-03-04.pdf
Issues Paper
05-01 - EFRAG TEG March 2020 - cover note - EFRAG TEG 20-03-05.pdf
05-02 Issues paper IFRS 17 and Small insurers TEG final - EFRAG TEG 20-03-05.pdf
Issues Paper
05-03 - Issues paper - Prohibition of applying the risk mitigation approach retrospectively on transition - EFRAG TEG 20-03-05.pdf
Issues Paper
05-04 - Relevance and Reliability - Appendix 2 of DEA - EFRAG TEG 20-03-05.pdf
Issues Paper
05-05 IFRS 17 DEA - Appendix 3.1 EFRAG TEG 20-03-05.pdf
Issues Paper
05-06 - US GAAP updated March 2020 - EFRAG TEG 20-03-05.pdf
Issues Paper
05-08 February 2020 IASB staff recommendations - EFRAG TEG 20-03-05.pdf
Other EFRAG Secretariat Paper
06-01 - Update on BCUCC_issues paper - EFRAG TEG 20-03-05.pdf
Issues Paper
07-01 Cover note - Classification of Liabilities.pdf
07-02 DEA - Classification of liabilities as current or non-current - EFRAG TEG 20-03-05.pdf
07-03 - IASB ED - IAS 1 - Classification of Liabilities as Current or Non-current (for background only) - EFRAG TEG 20-03-04.pdf
IASB document
08-01 Cover Note - EFRAG Research on Pension Plans - EFRAG TEG 20-03-04.pdf
Cover Note
08-02 Feedback statement on EFRAG DP Accounting for pension plans with an asset-return promise.pdf
Feedback statement - comments received
08-03 Issues paper on IASB research project Pension Benefits that Depend on Asset Returns - Update - EFRAG TEG 20-03-04.pdf
Issues Paper
08-04 IASB staff project update on pension benefits that depend on asset return Jan 2020 (for background only).pdf
IASB document
09-01 - Interest Rate Benchmark Reform - Cover note - TEG 20-03-05.pdf
Cover Note
09-02 - Interest Rate Benchmark Reform - End of Phase 1, Other IFRS, Disclosures - TEG 20-03-05.pdf
Issues Paper
09-03 - Interest Rate Benchmark Reform - Overview of tentative decisions - TEG 20-03-05.pdf
Issues Paper
09-04 Appendix I ap14---ibor.pdf
09-05 ap14a---ibor.pdf
09-06 ap14b-ibor.pdf
09-07 ap14c-ibor.pdf
09-08 ap14d-ibor.pdf
09-09 ap14e---ibor.pdf
09-10 TEG - Appendix II - FASB_in_Focus-Reference_Rate_Reform_(9-19).pdf
09-11 TEG - Appendix II - Tentative Board Decisions November 13, 2019 FASB Board Meeting.pdf
10-01- Crypto -assets - TEG-Holders and Issuers Discussion Paper- 050320.pdf
Cover Note
10-02 - EFRAG Research Discussion Paper- Accounting for holders and issuers of Crypto-assets -TEG Meeting-200305.pdf
Issues Paper
11-01 - IASB Project Provisions Targeted Improvements - Update - EFRAG TEG 20-03-04.pdf
Other EFRAG Secretariat Paper
11-02 Provisions - IASB Research Summary Paper AP22a for background - TEG 20-03-04.pdf
IASB document