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 - 12:45 Insurance continued
11:15 - 12:00 Proactive - Goodwill impairment and amortisation
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