EFRAG TEG-CFSS meeting February 2017

22/02/2017 - 22/02/2017
10:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels

Running order

10:00 - 10:00 01. Welcome and apologies
10:00 - 10:05 02. Approval of the minutes
10:05 - 10:15 03. EFRAG Update
10:15 - 10:30 04. IASB / IFRC update
10:30 - 10:45 05. ESMA update
10:45 - 11:15 06. Principles of Disclosure and Materiality
11:15 - 11:30 Break
11:30 - 12:15 07. IASB Research Project Financial Instruments with Characteristics of Equity
12:15 - 12:45 08. IASB Project Symmetric Prepayment Options (Amendments to IFRS 9)
12:45 - 13:30 Lunch
13:30 - 14:45 09. IASB Exposure Draft Conceptual Framework
14:45 - 15:15 10. IASB Project Rate-regulated Activities
15:15 - 16:00 11. IASB Project Primary Financial Statements
16:00 - 16:15 Break
16:15 - 16:45 12. IASB Exposure Draft Definition of a Business
16:45 - 17:00 13. Agenda topics for next CFSS meeting and closing of the meeting
17:00 - 17:00 14. IASB Project Insurance Contracts (for background only)
17:00 - 17:00 15. EFRAG Proactive work on Dynamic Risk Management (for background only)
17:00 - 17:00 16. Project Update and agenda planning (for background only)
17:00 - 17:00 17. ASAF agenda for 6-7 March meeting (for background only)
Presenters
Andrew Watchman
Presenters
Andrew Watchman
Presenters
Andrew Watchman
Presenters
Hocine Kebli, Ioanna Chatzieffraimidou, Vincent van Caloen
Documents
Presenters
Filipe Alves
Documents
Presenters
Archive - Joachim Jacobs, Didier Andries, Ioanna Chatzieffraimidou
Documents

Meeting documents

06-01 Issues paper on Principles of Disclosure and Materiality EFRAG TEG-CFSS 17-02-22.pdf
Issues Paper
06-02 ASAF agenda paper 08 Principles of Dislcosure - for background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
06-03 Issues paper on Disclosure Initiative CFSS November 2016 - for background only - EFRAG TEG-CFSS 17-02-22.pdf
Issues Paper
07-01 Cover note - FICE - Update - TEG CFSS 17-02-22.pdf
Cover Note
07-02 Issues Paper - FICE - Practical implications of Gamma Approach - TEG CFSS 17-02-22.pdf
Issues Paper
07-03 ASAF Agenda Paper 06 FICE - Background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
08-01 Issues paper on Symmetric Prepayment Options EFRAG TEG-CFSS 17-02-22.pdf
Issues Paper
08-02 ASAF agenda paper 07 IFRS 9 Symmetric Prepayment Options - for background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
09-01 Issues paper on topics CFSS members want to be discussed at the March 2017 ASAF meeting - Conceptual Framework -EFRAG TEG- CFSS 17-02-22.pdf
Issues Paper
09-02 IASB agenda paper 10A - Conceptual Framework - For background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
09-03 ASAF Agenda Paper 03 - Conceptual Framework - Cover Paper - For background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
09-04 ASAF Agenda Paper 03A - Conceptual Framework - Summary of tentative decisions - For background only EFRAG TEG-CFSS 17-02-22.pdf
IASB document
10-01 Summary of recent developments on RRA - EFRAG TEG -CFSS 17-02-22.pdf
Issues Paper
10-02 ASAF Agenda Paper 01 Rate regulated activities - For background only - EFRAG TEG -CFSS 17-02-22.pdf
IASB document
11-01 Cover note - Primary Financial Statements - CFSS 17-02-22.pdf
Issues Paper
11-02 Issues paper on Primary Financial Statements - EFRAG TEG-CFSS 17-02-22.pdf
Issues Paper
11-03 ASAF Agenda Paper 09 PFS - Background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
12-01 Cover note - Definition of a Business - EFRAG TEG-CFSS 17-02-22.pdf
Cover Note
12-02 Issues paper on the comments received on IASB ED-2016-1 - EFRAG TEG CFSS 17-02-22.pdf
Issues Paper
12-03 - ASAF 02 Definition of a Business - For background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
12-04 - ASAF 02A Definition of a Business - For background only - EFRAG TEG-CFSS 17-02-22.pdf
IASB document
13-01 Topics for next ASAF and CFSS meetings - EFRAG TEG-CFSS 17-02-22.pdf
IASB document