EFRAG TEG meeting May 2015

06/05/2015 - 07/05/2015
11:45 - 15:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

00:00 - 00:00 (CANCELLED) Elimination of gains or losses arising from transactions between an entity and its associate or joint venture (amendments to IAS 28)
08:30 - 09:30 IFRS 15 Revenue from Contracts with Customers (Issues emerging from TRG discussions)
09:30 - 11:00 ASBJ/EFRAG/OIC Goodwill project
11:00 - 11:15 Coffee break
11:15 - 12:00 Amendment to IAS 1 - Disclosure Initiative
11:45 - 11:50 Welcome and apologies
11:50 - 11:55 Approval of the minutes
11:55 - 12:20 EFRAG Update
12:00 - 12:45 Equity Method of Accounting
12:20 - 12:30 ESMA Update
12:30 - 12:45 IASB / IFRS Interpretations Committee Update
12:45 - 13:30 Lunch
12:45 - 13:30 Lunch
13:30 - 16:00 Conceptual Framework
13:30 - 14:30 Interaction between IFRS 9 and the future insurance contracts standard
14:30 - 15:00 IFRS IC issue on IAS 21 The Effects of Changes in Foreign Exchange Rates
15:00 - 15:30 IFRS IC issue on IAS 16 Property, Plant and Equipment
16:00 - 16:15 Coffee break
16:15 - 17:15 EFRAG's proactive work on the cash flow statement for financial institutions
17:15 - 17:45 IFRS IC issue on IAS 19 Employee Benefits and IFRIC 14 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
17:45 - 18:15 IFRS IC issue on IAS 12 Income Taxes
Presenters
Archive - Filippo Poli, Filipe Alves
Presenters
Archive - Filippo Poli, Filipe Alves