EFRAG TEG meeting May 2017

10/05/2017 - 11/05/2017
09:30 - 13:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 10:00 12. IASB Project Insurance Contracts
10:00 - 10:15 Break
10:15 - 12:15 13. EFRAG Research Project Goodwill – Impairment and Amortisation
11:15 - 12:45 06. IASB ED/2017/X Definition of Material and IASB Publication IFRS Practice Statement: Application of Materiality to Financial Statements
12:15 - 13:00 Lunch
12:45 - 13:30 Lunch
13:30 - 14:45 07. European Single Electronic Format
14:45 - 15:15 08. IASB ED/2017/X Property, Plant and Equipment: Proceeds before Intended Use
15:15 - 15:30 Break
15:30 - 16:30 09. PIR: IFRS 13 Fair Value Measurement
16:30 - 17:00 10. IASB ED/2017/X Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates
17:00 - 17:30 11. IASB Research Project Goodwill and Impairment
Presenters
Archive - Joachim Jacobs, Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall
Documents
Presenters
Archive - Filippo Poli, Filipe Alves, Ioanna Chatzieffraimidou
Documents
Presenters
Hocine Kebli
Documents
Documents
Presenters
Archive - Joachim Jacobs
Documents
Presenters
Isabel Batista
Documents

Meeting news

Meeting documents

06-01 Cover Note - Definition of Material ED - EFRAG TEG 17-05-10.pdf
Cover Note
06-02 Issues Paper - Definition of Material ED - EFRAG TEG 17-05-10.pdf
Issues Paper
06-03 Issues paper - Follow Up on Materiality Practice Statement - EFRAG TEG 17-05-10.pdf
Issues Paper
07-01 ESMA Presentation on ESEF - EFRAG TEG 17-05-10.pdf
08-01 Issues Paper - Proceeds before Intended Use - IAS 16 Amendments TEG 17-05-10.pdf
Issues Paper
09-01 Issues paper on PIR IFRS 13 Fair Value Measurement TEG 17-05-10.pdf
Issues Paper
10-01 Issues paper on the IAS 8 amendments TEG 17-05-10.pdf
Issues Paper
11-01 Issues paper on Next steps - Consequences of recognising DTLs in the initial measurement of goodwill TEG 17-05-10.pdf
Issues Paper
12-01 Issues paper on insurance contracts TEG 17-05-10.pdf
Issues Paper
13-01 Cover note - Research Project Impairment and Amortisation TEG 17-05-10.pdf
Cover Note
13-02 Issues paper on next steps of the project TEG 17-05-10.pdf
Issues Paper
13-03 Short Discussion Series Paper on Impairment Test TEG 17-05-10.pdf
Pro-active paper for internal development