EFRAG TEG-CFSS meeting July 2018

04/07/2018 - 04/07/2018
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. European Single Electronic Format
11:00 - 11:15 Break
11:15 - 11:45 08. Better Communications–Standards-level review
11:45 - 12:30 09. Business Combinations Under Common Control
12:30 - 12:45 10. Property, Plant and Equipment – Proceeds before intended use
12:45 - 13:30 Lunch
13:30 - 14:15 11. Better Communications - Primary Financial Statements
14:15 - 14:45 12. Accounting for pensions
14:45 - 15:30 13. IASB Project Goodwill and Impairment
15:30 - 15:45 Break
15:45 - 16:25 14. Financial Instruments with Characteristics of Equity
16:25 - 16:30 15. Agenda topics for next CFSS meeting and Close of the meeting
16:30 - 16:30 17. ASAF Agenda (for background only)
16:30 - 16:30 16. Project Update and agenda planning (for background only)
Presenters
ESMA Staff
Presenters
Archive - Almudena Alcala, Hocine Kebli, Raffaele Petruzzella
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
Archive - Joachim Jacobs
Presenters
Archive - Robert Stojek, Filipe Alves, Ioana Kiss
Presenters
Archive - Robert Stojek, Rasmus Sommer, Sapna Heeralall
Presenters
Isabel Batista, Raffaele Petruzzella, Rasmus Sommer
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova
Presenters
Archive - Patricia McBride

Meeting news

Meeting documents

Meeting documents

07-01 European Single Electronic Format - ESMA's Update - TEG- CFSS 18-07-04.pdf
08-01 Issues paper on Targeted Standard-level Review of Disclosure TEG-CFSS 18-07-04.pdf
Issues Paper
08-02 ASAF 03 Standards-level Review of Disclosures - TEG- CFSS 18-07-04.pdf
IASB document
09-01R - Modified Issues paper Summarising the 2018 July ASAF papers on BCUCC.pdf
Issues Paper
09-02 ASAF 06 BCUCC - for background- TEG-CFSS 18-07-04.pdf
IASB document
09-03 ASAF 05 BCUCC- joint HKICPA-OIC investor survey - for background - TEG-CFSS 18-07-04.pdf
IASB document
09-04 ASAF 06A BCUCC update on June IASB meeting - for background - TEG-CFSS 18-07-04.pdf
IASB document
10-01 Issues Paper - Proposed amendments to IAS 16 TEG-CFSS 18-07-04.pdf
10-02 ASAF 04 IAS 16 Proceeds before Intended Use - For background - TEG-CFSS 18-07-04.pdf
10-03 ASAF 04A IAS 16 Proceeds before Intended Use feedback analysis - For background - TEG-CFSS 18-07-04.pdf
10-04 ASAF 04B IAS 16 Proceeds before Intended Use feedback summary - For background - TEG-CFSS 18-07-04.pdf
11-01 Issues paper on Primary Financial Statements - CFSS-TEG 18-07-04.pdf
Issues Paper
11-02 ASAF 02 PFS Moving to Standard setting - for Background - TEG-CFSS 18-07-04.pdf
11-03 ASAF 01 AcSB Draft Framework for Reporting Performance Meassures - for background - TEG-CFSS 18-07-04.pdf
11-04 ASAF 01A AcSB Slides Draft Framework for Reporting Performance Measures - for background - TEG-CFSS 18-07-04.pdf
12-01 Issues paper summarising the July 2018 ASAF paper on pensions TEG-CFSS 18-07-04.pdf
Issues Paper
12-02 ASAF 07 Research on pensions Hybrid plans - For Background - TEG-CFSS 18-07-04.pdf
IASB document
12-03 ASAF 07A AScB presentation on Research on Pensions Hybrid Plans - For Background - TEG-CFSS 18-07-04.pdf
External presentation for meeting
13-01 Issues paper on disclosures - Goodwill and Impairment - EFRAG TEG CFSS 18-07-04.pdf
Issues Paper
13-02 ASAF 08 Goodwill and impairment - For Background - TEG-CFSS 18-07-04.pdf
14-01 Cover Note - FICE - TEG-CFSS 18-07-04.pdf
Cover Note
14-02 ASAF 00 FICE Ed session-July 2018 - TEG-CFSS 18-07-04.pdf
External paper for meeting
15-01 ASAF Topics for next meeting in October 2018 - TEG-CFSS 18-07-04.pdf
IASB document
16-01 ASAF 09 Update and agenda planning -TEG-CFSS 18-07-04.pdf
IASB document
17-01 ASAF Agenda July 2018 as published - TEG-CFSS -07-04.pdf
IASB document