EFRAG TEG meeting May 2020

06/05/2020 - 06/05/2020
09:00 - 13:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

10:55 - 11:55 06. IFRS 17 Insurance Contracts
12:05 - 12:30 07. IASB Research Project Goodwill and Impairment
12:30 - 13:00 08. Subsidiaries that are SMEs
Presenters
Insurance Team
Presenters
Filipe Alves

Meeting news

Meeting documents

Meeting documents

06-01 IFRS 17 Cover note - EFRAG TEG 20-05-06.pdf
Cover Note
06-02 - Issues paper - Mutuals wording for DEA - EFRAG TEG 20-05-06.pdf
Issues Paper
06-03 - Issues paper - Contracts that change nature over time - EFRAG TEG 20-05-06.pdf
Issues Paper
06-04A Economic study Cover note - EFRAG TEG 20-05-06.pdf
Cover Note
06-04B Near-final draft Updated Economic Study - EFRAG TEG 20-05-06.pdf
External paper for meeting
06-05 Accountancy Europe - Hedge accounting and IFRS 17 - EFRAG TEG 20-05-06 - for background.pdf
External paper for meeting
07-01 Cover note - Goodwill and Impairment - 20-05-06 TEG Meeting.pdf
Cover Note
07-02 Proposed wording to question 2-5 of EFRAG DCL on the DP (track-changed version) - TEG 20-05-06.pdf
Draft comment letter
07-03 Proposed wording to question 2-5 of EFRAG DCL on the DP (clean version) - TEG 20-05-06.pdf
Draft comment letter
08-01 Update on Subsidiaries that are SMEs - TEG 20-05-06.pdf
08-02 -IAS regulation - use of options overview - TEG 20-05-06.pdf