EFRAG TEG-CFSS meeting July 2019

03/07/2019 - 03/07/2019
09:00 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:20 - 11:00 06. IASB Project Business Combination under Common Control
11:00 - 11:15 Break
11:15 - 11:45 07. EFRAG Discussion Paper Accounting for Pension Plan with an Asset-return Promise
11:45 - 12:30 08. IASB Project Primary Financial Statements
12:30 - 12:45 09. IASB Project IBOR Phase II
12:45 - 13:30 Lunch
13:30 - 15:00 10. IFRS 17 Insurance Contracts
15:00 - 15:25 11. UK FRC Research The Business Reporting of Intangibles: Realistic Proposals
15:25 - 15:50 12. UK FRC Research Variable and Contingent Consideration: some fundamental considerations, forthcoming Discussion Paper
15:50 - 16:00 Break
16:00 - 16:25 13. Management Commentary Practice Statement
16:25 - 16:30 14. Agenda topics for next CFSS meeting
16:30 - 16:30 15. IASB Project Update and Agenda Planning (for background only)
Presenters
BCUCC team
Presenters
Pensions Team
Presenters
PFS Team
Presenters
IBOR team
Presenters
Darrel Scott
Presenters
Andrew Lennard
Presenters
Andrew Lennard

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