EFRAG TEG meeting September 2019

16/09/2019 - 17/09/2019
11:45 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

08:30 - 10:30 06. IFRS 17 Insurance Contracts (continued)
10:30 - 10:45 Break
10:45 - 11:45 06. IFRS 17 Insurance Contracts (continued)
11:45 - 13:00 10. Equity instruments: research on measurement
13:00 - 13:45 Lunch
13:30 - 15:30 06. IFRS 17 Insurance Contracts
13:45 - 15:30 10. Equity instruments: research on measurement (continued)
15:30 - 15:45 Break
15:30 - 15:45 Break
15:45 - 16:45 06. IFRS 17 Insurance Contracts (continued)
15:45 - 17:00 11. EFRAG research on intangibles
16:45 - 17:15 07. Reference to the Conceptual Framework: amendment to IFRS 3
17:15 - 17:45 08. IBOR reform
17:45 - 18:15 09. Disclosure initiative: Accounting policies
Presenters
Insurance Team
Presenters
Insurance Team
Presenters
Equity Instruments Team
Presenters
Insurance Team
Presenters
Equity Instruments Team
Presenters
Insurance Team
Presenters
Intangibles team
Presenters
Rasmus Sommer
Presenters
IBOR team
Presenters
DI Team

Meeting news

Meeting documents

Meeting documents

06-01 Amendments to IFRS 17 - cover note.pdf
Cover Note
06-02 IFRS 17 - Comment letter analysis - EFRAG TEG 19-09-16.pdf
Comment Letter Analysis
06-03 Amendments to IFRS 17 - User outreach report 2019- EFRAG TEG 19-09-16.pdf
Other EFRAG Secretariat Paper
06-04 Amendments to IFRS 17 -EFRAG FCL compared version - EFRAG TEG 19-09-16.pdf
Comment Letter
06-05 Amendments to IFRS 17 -EFRAG FCL final version - EFRAG TEG 19-09-16.pdf
Comment Letter
06-06 Amendments to IFRS 17 - other issues being reported- EFRAG TEG 19-09-16.pdf
Other EFRAG Secretariat Paper
06-07 EFRAG DCL IFRS 17 ED_Preview of consultation feedback - EFRAG TEG 19-09-16.pdf
Other EFRAG Secretariat Paper
07-01 Cover note Reference to the Conceptual Framework TEG 19-09-16.pdf
Cover Note
07-02 Summary of comments received in response to EFRAG DCL on IASB ED-2019-3.pdf
Comment Letter Analysis
07-03 EFRAG Comment letter on ED-2019-3.pdf
Draft comment letter
07-04 Feedback statement on EFRAG DCL on ED-2019-3.pdf
Feedback statement - comments received
08-01 - IBOR Reform - Cover note - TEG 19-09-16.pdf
Cover Note
08-02 DEA IBOR Phase I -Letter to the EC - TEG 19-09-16.pdf
Draft endorsement advice
09-01 Cover note - Disclosure Initiative Accounting Policies Disclosures - EFRAG TEG 19-09-17.pdf
Cover Note
09-02 EFRAG Draft Comment letter - ED Disclosure of Accounting Policies- EFRAG TEG 19-09-17.pdf
Draft comment letter
09-03 IASB's ED-2019-06 Disclosure Initiative - Accounting Policies- EFRAG TEG 19-09-17.pdf
IASB document
10-01 Cover note Equity Instruments - EFRAG TEG 19-09-16.pdf
Cover Note
10-02 Summary of feedback Received - EFRAG TEG 19-09-16.pdf
Issues Paper
10-03 - Feedback Statement on EFRAG's Survey - EFRAG TEG 19-09-16.pdf
Feedback statement - comments received
10-04 Issues Paper on Equity Instruments - EFRAG TEG 19-09-16.pdf
Issues Paper
10-05 EC Request to EFRAG June 2018 - EFRAG TEG 19-09-16 -for background only.pdf
External paper for meeting
11-01 Cover note - Literature Review Better information on Intangibles - EFRAG TEG 19-09-17.pdf
Cover Note
11-02 - Presentation Academic Literature Review on Intangibles (Revised) - EFRAG TEG 19-09-17.pdf
External presentation for meeting