EFRAG TEG-CFSS meeting April 2018

05/04/2018 - 05/04/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Running order

10:15 - 11:00 07. Commodity loans and related transactions and ASBJ’s project Virtual Currencies
11:00 - 11:15 Break
11:15 - 11:45 08. Disclosure Initiative - Principles of Disclosure
11:45 - 12:30 09. IASB Project Rate Regulated Activities
12:30 - 12:45 10. IFRS Foundation Due Process Handbook
12:45 - 13:30 Lunch
13:30 - 14:15 11. IASB Project Primary Financial Statements
14:15 - 14:35 12. IASB ED Accounting Policies and Accounting Estimates (Amendments to IAS 8)
14:35 - 15:00 13. AASB Paper Is Financial Reporting still an effective tool for equity investors in Australia
15:00 - 15:15 Break
15:15 - 16:00 14. IASB Project Goodwill and Impairment
16:00 - 16:25 15. IASB Research and PiR of IFRS 10/11/12
16:25 - 16:30 16. Agenda topics for next CFSS meeting and Close of the meeting
16:30 - 16:30 17. Project Update and agenda planning (for background only)
16:30 - 16:30 18. ASAF Agenda (for background only)
Presenters
Archive - Almudena Alcala, Galina Borisova, Isabel Batista, Rasmus Sommer
Presenters
Archive - Almudena Alcala, Hocine Kebli
Presenters
Archive - Almudena Alcala, Ioana Kiss, Isabel Batista
Presenters
Archive - Robert Stojek, Galina Borisova
Presenters
Archive - Robert Stojek, Filipe Alves, Ioana Kiss
Presenters
Hocine Kebli
Presenters
Rasmus Sommer
Presenters
Isabel Batista, Raffaele Petruzzella
Presenters
Archive - Patricia McBride
Presenters
Archive - Patricia McBride

Meeting news

Meeting documents

Meeting documents

07-01 Cover Note - Commodity loans and related transactions and ASBJ’s project Virtual Currencies.pdf
Cover Note
07-02 Issues paper Commodity Loans TEG-CFSS 18-04-05.pdf
Issues Paper
07-03 Issues paper - Virtual currencies (ASBJ Standard) TEG-CFSS 18-04-05.pdf
Issues Paper
07-04 ASAF AP 03 - Commodity loans and related transactions (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
07-05 ASAF AP 03A - Virtual Currencies ASBJ Presentation (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
07-06 ASAF AP 03B - Practical Solution on the Accounting for Virtual Currencies ASBJ paper (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
08-01 Issues paper on Principles of Disclosure TEG-CFSS 18-04-05.pdf
Issues Paper
08-02 ASAF AP 2A - IASB Decisions and Input sought from members (For Background only) - TEG - CFSS 18-04-05.pdf
IASB document
08-03 Reference not used - Blank paper.pdf
Other EFRAG paper
08-04 ASAF AP 2B - Cover paper (For Background only) TEG - CFSS 18-04-05.pdf
IASB document
08-05 ASAF AP 2C - Next steps - Prioritisation of DP topics - (For background only) TEG - CFSS 18-04-05.pdf
IASB document
08-06 ASAF AP 2D – Next steps – The disclosure problem (For Background only) TEG - CFSS 18-04-05.pdf
IASB document
09-01 - Issues paper on Rate-regulated Activities - TEG 18-04-05.pdf
Issues Paper
09-02 ASAF AP 01 - Cover paper (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
09-03 ASAF AP 01A - Unit of account and asset liability definitions (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
09-04 ASAF AP 01B - Scope (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
10-01 Cover Note - IASB Due Process Handbook Review - TEG-CFSS 2018-04-05.pdf
Cover Note
10-02 ASAF AP 07 - Due Process Handbook Review (For Background only) TEG - CFSS 18-04-05.pdf
IASB document
11-01 - Cover note on Primary Financial Statements TEG-CFSS 18-04-05.pdf
Cover Note
11-02 Issues Paper aggregation and disaggregation - TEG-CFSS 18-04-05.pdf
Issues Paper
11-03 Issues Paper for financial entities TEG-CFSS 18-04-05.pdf
Issues Paper
11-04 ASAF 06 PFS cover paper (for Background only) TEG-CFSS 18-04-05.pdf
IASB document
11-05 ASAF 06A PFS approach for financial entities (for Background only) TEG-CFSS 18-04-05.pdf
IASB document
11-06 ASAF 06B PFS Aggregation and disaggregation (for Background only) TEG-CFSS 18-04-05.pdf
IASB document
12-01 Issues paper on ED Accounting Policies and Accounting Estimates - Amendments to IAS 8 TEG-CFSS 18-04-05.pdf
Issues Paper
12-02 ASAF 04 Accounting Policies Illustrative examples - TEG-CFSS 18-04-05.pdf
IASB document
13-01 Cover note Australian study of usefulnes of financial statements CFSS 2018-04-05.pdf
Cover Note
13-02 ASAF AP 08 - Presentation - Is Financial Reporting Still an Effective Tool for Equity Investors in Australia (For background only) TEG-CFSS 18-04-05.pdf
IASB document
13-03 ASAF AP 08A - Research paper - Is Financial Reporting Still an Effective Tool for Equity Investors in Australia (For background only) TEG-CFSS 18-04-05.pdf
IASB document
14-01 – Cover note on Goodwill and Impairment - TEG-CFSS 18-04-05.pdf
Cover Note
14-02 – Issues paper on Goodwill and Impairment – TEG-CFSS 18-04-05.pdf
Issues Paper
14-03 – ASAF AP 5 – Goodwill and Impairment - (For Background only) TEG-CFSS 18-04-05.pdf
15-01 IASB Research Programme and PIR of IFRS 10 11 12 TEG-CFSS 18.04.05.pdf
15-02 ASAF 9A Research Programme (for background only) TEG-CFSS 18-04-05.pdf
16-01 Topics for Next ASAF meeting in July 2016 - TEG-CFSS 18-04-05.pdf
IASB document
17-01 ASAF 09 - IASB Update and agenda planning - TEG-CFSS 18-04-05.pdf
IASB document
18-01 ASAF Agenda April 2018 (Revised 16 March 2018)- TEG-CFSS 18-04-05.pdf
IASB document