EFRAG TEG-CFSS meeting 26 September 2018

26/09/2018 - 26/09/2018
11:00 - 19:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Archive - Patricia McBride

Meeting news

Meeting documents

07-01 Issues Paper summarising papers on the Conceptual Framework for the September 2018 ASAF meeting.pdf
Issues Paper
07-02 ASAF 02 Updating IFRS 3 reference to Conceptual Framework - for background only - TEG - CFSS 18-09-26.pdf
IASB document
08-01 Issues Paper Accounting Policies and Accounting Estimates TEG-CFSS 28-09-26.pdf
Issues Paper
08-02 - ASAF 07 IAS 8 Accounting Policies and Estimates - TEG - CFSS 18-09-26.pdf
IASB document
08-03 - ASAF 07A IAS 8 Accounting Policies and Estimates - TEG - CFSS 18-09-26.pdf
IASB document
09-01 ASAF 03 Extended External Reporting NZASB Presentation TEG-CFSS 28-09-26.pdf
Cover Note
09-02 ASAF 03 Extended External Reporting - TEG - CFSS 18-09-26.pdf
Other Document from External Party
10-01 Cover Note - Extractive Activities - TEG-CFSS 18-09-26.pdf
Cover Note
10-02 ASAF 05 Extractive Activities TEG-CFSS 18-09-26.pdf
IASB document
11-01 Cover Note - FICE - TEG-CFSS 18-09-26.pdf
Cover Note
11-02 Debt and Equity Distinction - TEG-CFSS 18-09-26.pdf
EFRAG PowerPoint presentation
11-03 ASAF 01 FICE - Background only - TEG-CFSS 18-09-26.pdf
IASB document
12-01 Cover Note - 2018 EFRAG Research agenda consultation - TEG-CFSS 18-09-26.pdf
Cover Note
12-02 - Feedback statement EFRAG Agenda consultation- TEG-CFSS 18-09-26.pdf
Feedback statement - comments received
13-01 - European Corporate Reporting Lab at EFRAG.pdf
13-02 - Call for European Lab SG candidates 180913.pdf
13-03 - European Lab SG terms of reference.pdf
13-04 -European Lab slides.pdf
14-01 RRA Disclosure objectives and requirements-Issues paper - TEG-CFSS 18-09-26.pdf
Issues Paper
14-02 ASAF 04 RRA Cover paper- TEG-CFSS 18-09-26.pdf
IASB document
14-03 ASAF 04A RRA Background and decisions to date - TEG-CFSS 18-09-26.pdf
IASB document
14-04 ASAF 04B RRA Disclosure objectives and requirements - TEG-CFSS 18-09-26.pdf
IASB document
14-05 ASAF 04C RRA Case study - TEG - CFSS 18-09-26.pdf
IASB document
15-01 ASAF Topics for next meeting in December 2018 - TEG-CFSS 18-09-26.pdf
IASB document
16-01 ASAF 06 Update and agenda planning TEG-CFSS 18-09-26.pdf
IASB document
16-02 ASAF 06A IASB Update - Disclosure Initiative - TEG-CFSS 18-09-26.pdf
IASB document
16-03 ASAF 06B IASB Update - Goodwill and Impairment - 18-09-26.pdf
IASB document
17-01 ASAF Agenda as published - TEG -CFSS 18-09-26.pdf
IASB document