EFRAG TEG-CFSS meeting 26 September 2018

26/09/2018 - 26/09/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

10:20 - 11:00 07. IFRS 3 Business Combinations reference to the Conceptual Framework
11:00 - 11:15 Break
11:15 - 11:45 08. Accounting Policies and Accounting Estimates
11:45 - 12:15 09. Extended External Reporting
12:15 - 12:45 10. Extractive Industries
12:45 - 13:30 Lunch
13:30 - 14:30 11. Financial Instruments with Characteristics of Equity
14:30 - 15:00 12. EFRAG’s 2018 Research agenda consultation
15:00 - 15:30 13. European Corporate Reporting Lab
15:30 - 15:45 Break
15:45 - 16:15 14. Rate-regulated Activities
16:15 - 16:30 15. Agenda topics for next CFSS meeting
16:30 - 16:30 16. IASB Update and Agenda Planning
16:30 - 16:30 17. ASAF Agenda (for background only)
Presenters
Isabel Batista, Rasmus Sommer
Presenters
Hocine Kebli
Presenters
Archive - Almudena Alcala, Hocine Kebli, Vincent Papa
Presenters
Archive - Joachim Jacobs
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova
Presenters
Archive - Filippo Poli, Isabel Batista
Presenters
Saskia Slomp, Vincent Papa
Presenters
Archive - Almudena Alcala, Ioana Kiss, Isabel Batista
Presenters
Archive - Patricia McBride

Meeting news

Meeting documents

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
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