EFRAG TEG meeting May 2019

22/05/2019 - 23/05/2019
11:00 - 18:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Insurance Team
Presenters
Insurance Team
Presenters
Crypto assets team
Presenters
Insurance Team

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