EFRAG TEG meeting September 2020

02/09/2020 - 03/09/2020
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

09:00 - 11:00 08. IFRS 17 Insurance Contracts
10:10 - 11:10 05. Exposure Draft General Presentation and Disclosures
11:00 - 11:15 Break
11:10 - 12:00 06. Goodwill and Impairment
11:15 - 13:15 08. IFRS 17 Insurance Contracts (Continued)
12:00 - 12:30 Break
12:30 - 14:00 07. Rate Regulated Activities
14:00 - 14:00 End of meeting
Presenters
Insurance Team
Presenters
PFS Team
Presenters
Goodwill team
Presenters
Insurance Team
Presenters
RRA Team

Meeting news

Meeting documents

Meeting documents

05-01 - Primary Financial Statements - Cover note - EFRAG TEG 20-09-02.pdf
05-02 - Primary Financial Statements - Update - EFRAG TEG 20-09-02.pdf
05-03 Summary Report - Corporates - Workshop - 7 July 2020 - for background only.pdf
06-01 Goodwill and Impairment Tax issues.pdf
Other EFRAG paper
07-01- Cover note - RRA session key messages DCL and update on outreach -EFRAG TEG 2020-09-02.pdf
Cover Note
07-02 - Key messages for EFRAG DCL on the IASB project on regulatory assets and regulatory liabilities- EFRAG TEG 2020-09-02.pdf
Issues Paper
07-03 - Issues paper on RRA Outreach Activities - EFRAG TEG 2020-09-02.pdf
Issues Paper
07-04 Report of the EFRAG RRAWG Chairman 2020-06-19 EFRAG TEG 2020-09-02.pdf
Other EFRAG Secretariat Paper
07-05 Report of EFRAG RRAWG Chairman - EFRAG RRAWG meeting on 8 October 2019 - BACKGROUND ONLY- EFRAG TEG 2020-09-2.pdf
08-01 Cover note - IFRS 17 - EFRAG TEG 20-09-03.pdf
Cover Note
08-02 Appendix I IFRS 17 DEA - EFRAG TEG 20-09-02.pdf
Issues Paper
08-03 Appendix II IFRS DEA - EFRAG TEG 20-09-03.pdf
Issues Paper
08-04 - Appendix III IFRS 17 DEA - EFRAG TEG 20-09-03.pdf
Issues Paper
08-05 Cover letter IFRS 17 DEA - EFRAG TEG 20-09-03.pdf
Other EFRAG Secretariat Paper
08-05A Annex 1 - Application of annual cohorts to intergenerationally mutualised and cash-flow matched contracts - EFRAG TEG 20-09-03.pdf
Issues Paper
08-06 Summary of cost-benefit results of LUCS - EFRAG TEG 20-09-03 for background.pdf
Other EFRAG Secretariat Paper
08-07 Detailed feedback of LUCS – cost and benefits - EFRAG TEG 20-09-03 - for background.pdf
Other EFRAG Secretariat Paper
08-08 Results of LUCS Part 1 - EFRAG TEG 20-06-03 - for background.pdf
Other EFRAG Secretariat Paper