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

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