EFRAG TEG meeting September 2019

25/09/2019 - 26/09/2019
08:00 - 15:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

08:40 - 09:00 03. IASB Exposure Draft Disclosure of Accounting Policies
09:00 - 10:40 04. EFRAG Research Project: Equity Instruments – Research on Measurement
10:40 - 10:55 Break
10:55 - 12:45 04. EFRAG Research Project: Equity Instruments – Research on Measurement (continued)
12:45 - 13:30 Lunch
13:30 - 14:30 05. IBOR reform and its effects on financial reporting (Phase 1)
14:30 - 16:00 06. EFRAG Research Project: Better information on intangible assets
16:45 - 17:45 01. EFRAG Research Project: Variable and Contingent Consideration
Presenters
Disclosure Initiative team
Presenters
Equity Instruments Team
Presenters
Equity Instruments Team
Presenters
IBOR team
Presenters
Intangibles team

Meeting news

Meeting documents

Meeting documents

01-01 Cover note - Defining variable and contingent consideration - EFRAG TEG 19-09-25.pdf
Cover Note
01-02 Issues paper on how to define variable and contingent consideration - EFRAG TEG 19-09-25.pdf
Issues Paper
03-01 Cover note - Disclosure Initiative Accounting Policies Disclosures - EFRAG TEG 19-09-26.pdf
Cover Note
04-01 Equity alternative measurement Cover note TEG 19-09-26.pdf
Cover Note
04-02 - EFRAG Advice to EC on Alternative Accounting Approaches for Equity Instruments - TEG 19-06-26.pdf
Issues Paper
05-01 IBOR Reform - Draft Endorsement Advice - cover note - TEG 19-09-26.pdf
05-02 Preparatory DEA IBOR Phase I -Letter to the EC - TEG 19-09-26.pdf
Draft endorsement advice
06-01 Cover note - Better information on Intangibles - TEG 19.09.26.pdf
Cover Note
06-02 Issues paper - EFRAG Research on Intangibles - Framing the Project - EFRAG TEG 19-09-25.pdf
Issues Paper