EFRAG TEG meeting November 2015
04/11/2015 - 05/11/2015
10:00 - 16:15
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
Running order
08:30
09:45
Disclosure Initiative - Practice Statement on Materiality
09:45
10:00
Clarifications to IFRS 15 Revenue From Contracts with Customers (issues emerging from TRG discussions)
10:00
10:05
Welcome and apologies
10:00
10:30
IFRIC - Accounting for uncertainties in income taxes
10:05
10:10
Approval of the minutes
10:10
10:35
EFRAG Update
10:30
11:00
Insurance
10:35
10:45
ESMA Update
10:45
11:00
IASB / IFRS Interpretations Comittee Update
11:00
11:15
Break
11:00
11:15
Break
11:15
12:00
Proactive - Goodwill impairment and amortisation
11:15
12:45
Insurance continued
12:00
12:40
IFRIC - Foreign Currency Transactions and Advance Consideration
12:40
12:45
Amendments to IFRS 10 and IAS 28 - Deferral of Effective Date
12:45
13:30
Lunch
12:45
13:30
Lunch
13:30
15:30
Rate-regulated activities - Comprehensive Project
13:30
15:30
Insurance continued
15:30
16:00
EFRAG proactive work on accounting implications of negative interest rates
15:30
16:15
Proactive - Goodwill impairment and amortisation
16:00
16:15
Break
16:15
17:00
Financial Instruments with Characteristics of Equity - Replacement of IAS 32
17:00
17:30
Annual Improvements to IFRSs 2014 - 2016 cycle
17:30
18:00
Leases
18:00
19:00
Closed session (EFRAG TEG members only)
Presenters
Hocine Kebli, Vincent van Caloen
Presenters
Archive - Patricia McBride, Vincent van Caloen
Presenters
Françoise Flores
Presenters
Martin Svitek
Presenters
Françoise Flores
Presenters
Françoise Flores
Presenters
Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall
Presenters
Archive - Filippo Poli, Filipe Alves
Presenters
Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall
Presenters
Isabel Batista, Vincent van Caloen
Presenters
Filipe Alves, Hocine Kebli
Presenters
Isabel Batista, Sapna Heeralall
Presenters
Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall
Presenters
Archive - Filippo Poli, Didier Andries, Martin Svitek
Presenters
Archive - Filippo Poli, Filipe Alves
Presenters
Filipe Alves, Martin Svitek
Presenters
Joseba Estomba Lecuona
Presenters
Archive - Filippo Poli