EFRAG TEG meeting November 2019

05/11/2019 - 06/11/2019
10:00 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Equity Instruments Team

Meeting news

Meeting documents

07-01 Cover note and CL analysis- Deferred Tax related to Assets and Liabilities arising from a Single Transaction- EFRAG TEG 19-11-05.pdf
Cover Note
07-02 Proposed final comment letter (marked-up version)- EFRAG TEG 19-11-05.pdf
Comment Letter
07-03 Proposed final comment letter (clean version)- EFRAG TEG 19-11-05.pdf
Comment Letter
08-01 - Cover note on Rate Regulated Actvities - EFRAG TEG 19-11-05.pdf
Cover Note
08-02 - Scope, definition of regulatory assets and liabilities - EFRAG TEG 19-11-05.pdf
Issues Paper
08-03 - Recognition and derecognition (including boundry) of regulatory assets and liabilities- EFRAG TEG 19-11-05.pdf
Issues Paper
08-04 - Measurement principles - EFRAG TEG 19-11-05.pdf
Issues Paper
08-05 - Measurement principles - discounting - EFRAG TEG 19-11-05.pdf
Issues Paper
09-01 - Interest Rate Benchmark Reform - cover note - EFRAG TEG 19-11-05.pdf
Cover Note
09-02 - Interest Benchmark Reform - Feedback statement on DCL - EFRAG TEG 19-11-05.pdf
Feedback statement - comments received
09-03 Update on IASBs work on phase II of the Interest Rate Benchmark Reform EFRAG TEG 19-11-05.pdf
Issues Paper
10-01 - Cover note - Goodwill and Impairment Test - TEG 19-11-05.pdf
Cover Note
10-02 - Issues paper - Goodwill and Impairment- Quantitative test and amortisation of goodwill - EFRAG TEG 19-11-05.pdf
Issues Paper
10-03 - Issues paper - Goodwill and Impairment Test - Improving Value in Use Calculation - EFRAG TEG 19-11-05.pdf
Issues Paper
10-04 - Issues paper - Goodwill and Impairment - Better disclosure for business combinations - EFRAG TEG 19-11-05.pdf
Issues Paper
10-05 - Issues paper - Goodwill and Impairment - Summary of FASBs Invitation to Comment - EFRAG TEG 19-11-05.pdf
Issues Paper
11-01 Cover Note - PFS - EFRAG TEG 19-11-05.pdf
Cover Note
11-02 Update on PFS- EFRAG TEG 19-11-05.pdf
Issues Paper
11-03 - EFRAG research activities on PFS - EFRAG TEG 19-11-05.pdf
Issues Paper
12-01 Cover note Equity Instruments - EFRAG TEG 19-11-06.pdf
Cover Note
12-02 Feedback Statement on Alternative Accounting Approaches for Equity Instruments - EFRAG TEG 19-11-06.pdf
Feedback statement - comments received
12-03 Alternative Accounting Approaches for Equity Instruments - EFRAG TEG 19-11-05.pdf
Issues Paper
13-01 - Issues paper - IASB 2020 Agenda Consultation EFRAG TEG 19-11-05.pdf
Issues Paper
14-01 Cover note - Variable and Contingent Consideration - EFRAG TEG 19-11-06.pdf
Cover Note
14-02 FRC's presentation.pdf
External presentation for meeting
14-03 FRC's Working Draft Paper.pdf
External paper for meeting
14-04 Issues paper on the implications of various definitions of variable and contingent consideration.pdf
Issues Paper