EFRAG TEG-CFSS meeting July 2019

03/07/2019 - 03/07/2019
11:00 - 18:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Archive - Patricia McBride

Meeting news

Meeting documents

06-01 Cover note_Measurement approches for BCUCC - EFRAG TEG-CFSS 19-07-03.pdf
Cover Note
06-02 ASAF 1A BCUCC Alternative measurement approaches - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
IASB document
06-03 ASAF 1B BCUCC Transactions that do not affect NCS - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
IASB document
07-01 Cover note - Pension Plans with an Asset-return Promise - TEG CFSS 19-07-03.pdf
Cover Note
07-02 EFRAG - Pension Plans with an Asset-return Promise - Summary - EFRAG TEG-CFSS 19-07-03.pdf
EFRAG PowerPoint presentation
07-03 EFRAG - Pension Plans with an Asset-return Promise- Published DP - EFRAG TEG-CFSS 19-07-03.pdf
Proactive paper
08-01 Cover Note Primary Financial Statements - TEG-CFSS 19-07-03.pdf
08-02 ASAF 04 PFS Structuring Standards and Outreach Plan - EFRAG TEG-CFSS 19-07-03- for background only.pdf
IASB document
08-03 ASAF 04A PFS Summary of tentative decisions - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
IASB document
08-04 Summary of IASB discussions - EFRAG TEG-CFSS 19-07-03 - for background only.pdf
09-01 IBOR transition - cover note - EFRAG TEG-CFSS 19-07-03.pdf
Cover Note
09-02 ASAF 03 IBOR reform-July 2019 - EFRAG TEG-CFSS 19-07-03.pdf
09-02A ASAF 03A IBOR reform_EFRAG-July 2019.pdf
External paper for meeting
09-03 EFRAG's FCL - ED 2019-1 - Interest Rate Benchmark Reform - final - EFRAG TEG CFSS 19-07-03.pdf
10-01 IASB Presentation on IFRS 17 Amendments - EFRAG TEG-CFSS 19-07-03.pdf
IASB document
11-01 ASAF 06 - UK FRC Research on Intangibles - Overview- EFRAG TEG-CFSS 19-07-03.pdf
External paper for meeting
11-02 ASAF 06A - UK FRC Research on Intangibles - Slide Presentation- EFRAG TEG-CFSS 19-07-03.pdf
External paper for meeting
11-03 ASAF 06B - UK FRC Research on Intangibles - Overview- EFRAG TEG-CFSS 19-07-03.pdf
External paper for meeting
12-01 ASAF 08 - UK FRC Research on Variable and Contingent Consideration - EFRAG TEG-CFSS 19-07-03.pdf
External paper for meeting
12-02 ASAF 08A - UK FRC Research on Variable and Contingent Consideration-Slide Presentation-EFRAG TEG-CFSS 19-07-03.pdf
External paper for meeting
13-01 - Issues paper - Management Commentary Practice Statement - EFRAG TEG-CFSS 19-07-03.pdf
Issues Paper
13-02 ASAF 02 Management Commentary Practice Statement EFRAG TEG-CFSS 19-07-03.pdf
IASB document
14-01 Topics for next CFSS meeting - EFRAG TEG-CFSS 19-07-03.pdf
IASB document
15-01 ASAF 05 Update and agenda planning EFRAG TEG-CFSS 19-07-03.pdf
IASB document