EFRAG TEG meeting November 2019

05/11/2019 - 06/11/2019
09:00 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

08:30 - 10:00 11. Primary Financial Statements
10:00 - 10:45 12. Equity instruments: research on measurement
10:45 - 11:00 Break
11:00 - 12:30 12. Equity instruments: research on measurement (continued)
12:30 - 13:15 Lunch
13:15 - 14:15 13. IASB agenda consultation 2020
13:30 - 14:15 07. Deferred tax related to assets and liabilities arising from a single transaction (Amendments to IAS 12)
14:15 - 15:45 14. EFRAG research project: Variable and contingent consideration
14:15 - 15:45 08. Rate-regulated Activities
15:45 - 16:00 Break
16:00 - 16:45 09. IBOR reform
16:45 - 17:45 10. IASB Research project: Goodwill and Impairment
Presenters
PFS Team
Presenters
Equity Instruments Team
Presenters
Equity Instruments Team
Presenters
Hocine Kebli
Presenters
IAS 12 team
Presenters
VCC team
Presenters
RRA Team
Presenters
IBOR team
Presenters
Goodwill team

Meeting news

Meeting documents

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