EFRAG TEG meeting May 2019

22/05/2019 - 23/05/2019
09:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:00 - 10:30 09. IFRS 17 Insurance Contracts (continued)
10:30 - 10:45 Break
10:45 - 12:15 09. IFRS 17 Insurance Contracts (continued)
11:30 - 13:00 06. EFRAG Research Project: Crypto Assets
12:15 - 13:15 10. Deferred tax related to assets and liabilities arising from a single transaction (Amendments to IAS 12)
13:00 - 13:45 Lunch
13:45 - 14:30 07. EFRAG Research Project: Variable and Contingent Consideration
14:30 - 15:00 08. IFRS Foundation Due Process Handbook Review
15:00 - 15:45 09. IFRS 17 Insurance Contracts
15:45 - 16:00 Break
16:00 - 18:00 09. IFRS 17 Insurance Contracts (continued)
Presenters
Insurance Team
Presenters
Insurance Team
Presenters
Crypto assets team
Documents
Presenters
Archive - Lina Lemessiou, Isabel Batista
Documents
Documents
Presenters
Archive - Joachim Jacobs, Galina Borisova
Documents
Presenters
Insurance Team
Documents

Meeting news

Meeting documents

06-01 - TEG Issues paper on scope of crypto-assets.pdf
Issues Paper
07-01- Cover note - Variable and Contingent Consideration - TEG 19-05-22.pdf
Cover Note
07-02- Issues paper on identification of issues related to variable and contingent consideration TEG 19-05-22.pdf
Issues Paper
08-01 Due Process Handbook Review - cover note - TEG 19-05-22.pdf
Cover Note
08-02 Due Process Handbook Review - Draft Comment Letter- TEG 19-05-22.pdf
Draft comment letter
08-03 ED proposed amendments to Due Process Handbook (for Background only)- TEG 19-05-22.pdf
IFRS Foundation document
09-01 Cover Note - TEG 19-05-22.pdf
Cover Note
09-02 IFRS 17 Amendments - EFRAG TEG 19-05-22.pdf
09-03Level of aggregation EFRAG TEG 19-05-22.pdf
Issues Paper
09-04 IASB Staff paper - Level of aggregation - TEG 19-05-22.pdf
09-05 IASB March meeting ap2b-amendments-to-ifrs-17 - TEG 19-05-22.pdf
External paper for meeting
09-06 IASB March meeting ap2c-amendments-to-ifrs-17 - TEG 19-05-22.pdf
External paper for meeting
09-07 ANC letter to the IASB - TEG 19-05-22.pdf
09-08 CFOF EFRAG Presentation - TEG 19-05-22.pdf
09-09 ANC Letter and analysis on amended drafts to EFRAG - TEG 19-05-22.pdf
External paper for meeting
09-10 Issues paper - IFRS 17 amendments and topics in EFRAG letter - TEG 19-05-22.pdf
Draft comment letter
09-11 Basis for EFRAG TEG discussions - TEG 19-05-22.pdf
Other EFRAG Secretariat Paper
09-12 Fair value at transition TEG 19-05-22.pdf
Issues Paper
09-13 - IASB staff paper - transition-risk-migration-option-and-oci - TEG 19-05-22.pdf
09-14-Future cash flows in the measurement of reinsurance contracts held - TEG 19-05-22.pdf
09-15 IASB paper 2c-Sweep issues - TEG 19-05-22.pdf
IASB document
10-01 - Issues paper - Deferred tax related to assets and liabilities arising from a single transaction - TEG 19-05-23.pdf