EFRAG TEG-CFSS meeting December 2015

02/12/2015 - 02/12/2015
09:30 - 17:05
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels

Running order

09:30 - 09:35 Welcome and apologies
09:35 - 09:40 Approval of the minutes
09:40 - 10:00 EFRAG Update
10:00 - 10:15 IASB / IFRS Interpretations Comittee update
10:15 - 10:30 ESMA Update
10:30 - 11:00 Role of Post Implementation Reviews
11:00 - 11:15 Coffee break
11:15 - 12:00 Business Combination under Common Control
12:00 - 12:45 Disclosure initiative (including Materiality)
12:45 - 13:30 Lunch
13:30 - 14:15 IASB Research Project Goodwill and Impairment
14:15 - 15:00 Post-employment benefits
15:00 - 15:30 Conceptual Framework
15:30 - 16:00 Effect of Cultural Differences on the Implementation of IFRS
16:00 - 16:15 Coffee break
16:15 - 17:00 IASB Research Project Equity Method of Accounting
17:00 - 17:05 Agenda topics for next CFSS meeting
17:05 - 17:05 IASB Project update and Overlay approach (for background only)
17:05 - 17:05 ASAF agenda for December meeting (for background only)
Presenters
Françoise Flores
Presenters
Françoise Flores
Presenters
Françoise Flores
Presenters
Archive - Patricia McBride
Presenters
Martin Svitek
Presenters
Hocine Kebli, Vincent van Caloen