EFRAG TEG meeting September 2017

21/09/2017 - 21/09/2017
08:30 - 17:15
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

08:35 - 09:15 02. IASB ED/2017/5 Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates
09:15 - 10:30 03. IFRS 17 Insurance Contracts
10:30 - 10:45 Break
10:45 - 12:15 04. IASB DP/2017/1 Disclosure Initiative – Principles of Disclosure
12:15 - 12:45 05. PIR: IFRS 13 Fair Value Measurement
12:45 - 13:30 Lunch
13:30 - 14:00 06. IASB ED/2017/3 Prepayment Features with Negative Compensation (proposed amendments to IFRS 9)
14:00 - 14:45 07. IASB ED/2017/6 Definition of Material
14:45 - 15:30 08. EFRAG Research activities: Looking ahead
15:30 - 15:45 Break
15:45 - 17:15 09. Financial Instruments with Characteristics of Equity
Presenters
Albert Steyn
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Fredré Ferreira, Sapna Heeralall
Documents
Presenters
Albert Steyn, Hocine Kebli, Ioanna Chatzieffraimidou
Documents
Presenters
Albert Steyn, Fredré Ferreira, Raffaele Petruzzella
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Ioanna Chatzieffraimidou
Documents
Presenters
Hocine Kebli, Raffaele Petruzzella
Documents
Presenters
Archive - Filippo Poli
Documents

Meeting documents

02-01 - Cover note DCL on amendments to IAS 8 TEG 17-09-21.pdf
Cover Note
02-02 Draft Comment letter on amendments to IAS 8 TEG 17-09-21.pdf
Draft comment letter
02-03 ED Amendments IAS 8 TEG 17-09-21- for background only.pdf
IASB document
03-01 - Cover note - IFRS 17 - Towards a DEA - TEG 17-09-21.pdf
Cover Note
03-02 - IFRS 17 - Towards a DEA - Appendix I - TEG 17-09-21.pdf
Issues Paper
03-03 - IFRS 17 - Towards a DEA - Appendix II - 17-09-21.pdf
Issues Paper
03-04 - IFRS 17 - Input received from September EFRAG IAWG meeting - for background only - TEG 17-09-21.pdf
Other EFRAG Secretariat Paper
04-01 Cover note and summary of responses on IASB DP-2017-1 TEG 17-09-21.pdf
Cover Note
04-02 Comment letter on IASB DP-2017-1 marked-up TEG 17-09-21.pdf
Comment Letter
05-01 Cover note on PIR IFRS 13 EFRAG TEG 17-09-21.pdf
Cover Note
05-02 Draft letter to the IASB PIR IFRS 13 TEG 17-09-21.pdf
Issues Paper
05-03 Appendix Summary of comments received from European constituents PIR IFRS 13 TEG 17-09-21.pdf
Feedback statement - comments received
06-01 Cover note on Prepayment Features with Negative Compensation - TEG 17-09-21.pdf
Cover Note
06-02 Issues paper on Prepayment Features with Negative Compensation - Towards a DEA - Appendix I - TEG 17-09-21.pdf
Issues Paper
06-03 Issues paper on Prepayment Features with Negative Compensation - Towards a DEA - Appendix II - TEG 17-09-21.pdf
Issues Paper
07-01 Cover Note - ED Definition of Material- TEG 17-09-21.pdf
Cover Note
07-02 Draft Comment Letter on ED Definition of Material - EFRAG TEG 17-09-21.pdf
Draft comment letter
07-03 Issues paper - Follow Up on Materiality Practice Statement - For Background - TEG 17-09-21.pdf
Issues Paper
07-04 Exposure draft - For Background - TEG 17-09-21.pdf
IASB document
07-05 IFRS Practice Statement 2 - Making Materiality Judgements - For Background - TEG 17-09-21.pdf
IASB document
08-01 Issues paper on EFRAG Research activities looking ahead - TEG 17-09-21.pdf
Issues Paper
09-01 Cover note - FICE - TEG 17-09-21.pdf
09-02 Issues paper on how Gamma approach addresses issues that arise in practice - TEG 17-09-21.pdf
Issues Paper
09-03 Issues paper on classification outcomes - TEG 17-09-21.pdf
Issues Paper
09-04 Issues paper on summary of IASB discussions - Background only - TEG 17-09-21.pdf
Issues Paper
09-05 Issues paper on illustrative examples - Background only - TEG 17-09-21.pdf
Issues Paper