EFRAG TEG-CFSS meeting June 2017

28/06/2017 - 28/06/2017
09:30 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels

Running order

09:30 - 09:35 02. Approval of the minutes
10:30 - 11:00 07. IASB's initiatives towards Better Communication in Financial Reporting
11:00 - 11:15 Coffee break
11:15 - 12:45 07. IASB's initiatives towards Better Communication in Financial Reporting (continued)
12:45 - 13:30 Lunch
13:30 - 14:30 09. IASB Project Rate-regulated activities
14:30 - 15:00 10. IASB Project Post-Implementation Review IFRS 13 - Fair Value Measurement
15:00 - 15:45 11. IASB Project Improvement to IFRS 8 Operating Segments
15:30 - 16:00 12. IASB Exposure Draft Definition of Material (SESSION CANCELLED)
15:45 - 16:00 08. Amendment to IAS 16 Proceeds before Intended Use
16:00 - 16:15 Coffee Break
16:15 - 16:55 13. IASB Research Project Goodwill and Impairment
16:55 - 17:00 14. Agenda topics for next CFSS meeting and Close of the meeting
17:00 - 17:00 15. Project Update and agenda planning (for background only)
17:00 - 17:00 16. ASAF Agenda for 6 & 7 July 2017 meeting (for background only)
Presenters
Andrew Watchman
Documents
Presenters
Albert Steyn, Archive - Patricia McBride, Filipe Alves, Hocine Kebli, Ioanna Chatzieffraimidou
Documents
Presenters
Albert Steyn, Archive - Patricia McBride, Filipe Alves, Hocine Kebli, Ioanna Chatzieffraimidou
Presenters
Ioana Kiss, Isabel Batista
Documents
Presenters
Albert Steyn, Archive - Patricia McBride, Raffaele Petruzzella
Documents
Presenters
Ioana Kiss, Isabel Batista
Documents
Presenters
Hocine Kebli, Raffaele Petruzzella
Presenters
Archive - Joachim Jacobs
Documents

Meeting news

Meeting documents

02-01 Draft minutes EFRAG TEG-CFSS 17-02-22.pdf
Draft minutes
07A-01 Issues paper on initial views on Principles of Disclosure DP – CFSS 17-06-28.pdf
Issues Paper
07A-02 ASAF paper 02 Principles of Disclosure - CFSS 17-06-28.pdf
IASB document
07B-01 - Issues paper PFS EBIT and Operating profit CFSS 17-06-28.pdf
Issues Paper
07B-02 ASAF paper 06A- Board cover note – For background - CFSS 17-06-28.pdf
IASB document
07B-03 ASAF paper 06B PFS EBIT approaches – For background- CFSS 17-06-28.pdf
IASB document
07B-04 ASAF paper 06C PFS EBIT development of principles based approach– For background - CFSS 17-06-28.pdf
IASB document
07B-05 ASAF paper 06D PFS Management Performance Measure– For background- CFSS 17-06-28.pdf
IASB document
07B-06 ASAF paper 06E PFS Adjusted EPS Board– For background– For background- CFSS 17-06-28.pdf
IASB document
07B-07 ASAF paper 06F PFS Presentation share of results associates– For background- CFSS 17-06-28.pdf
IASB document
07C-01 Cover note on wider corporate reporting - CFSS 17-06-28.pdf
Cover Note
07C-02 ASAF paper 09 Wider Corporate Reporting - CFSS 17-06-28.pdf
IASB document
08-01 Proceeds before Intended Use - Proposed amendments to IAS 16 CFSS 17-06-28.pdf
Issues Paper
08-02 ASAF Paper 04 Proposed amendments to IAS 16 - CFSS 17-06-28.pdf
IASB document
09-01 - Issues Paper on Accounting model for RRA - EFRAG TEG - CFSS 17-06-28.pdf
Issues Paper
09-02 ASAF Paper 08 Rate-regulated Activities Cover Note - CFSS 17-06-28 - for background.pdf
IASB document
09-03 ASAF Paper 08A Rate-regulated Activities Update - CFSS 17-06-28 - for background.pdf
IASB document
09-04 ASAF Paper 08B Rate-reg Illustrative Examples - CFSS 17-06-28 - for background.pdf
IASB document
10-01 IFRS 13 Post-implementation Review – CFSS 17-06-28.pdf
Issues Paper
10-02 ASAF Paper 07 - IFRS 13 Post Implementation Review - CFSS 17-06-28.pdf
IASB document
10-03 ASAF 07A IFRS 13 PIR Questions from RFI- CFSS 17-06-28.pdf
IASB document
11-01 Issues paper on Amendments to IFRS 8 Operating Segments CFSS 17-06-28.pdf
Issues Paper
11-02 ASAF Paper 05 on IFRS 8 ED - CFSS 17-06-28 - for background.pdf
IASB document
11-03 EFRAG DCL on Improvements to IFRS 8 Operating Segments - CFSS 17-06-28 - for background.pdf
Draft comment letter
13-01 Issues paper on Goodwill and Impairment - EFRAG TEG CFSS 17-06-28.pdf
Issues Paper
13-02 ASAF paper 03 - Goodwill and Impairment - ASBJ paper on possible approach - CFSS 17-06-28 - for back ground.pdf
IASB document
13-03 ASAF paper 03A - Goodwill and Impairment - ASBJ paper on Analyst views - CFSS 17-06-28 - for background.pdf
IASB document
13-04 ASAF paper 03B - Goodwill and Impairment - IASB Developmants and feedback - CFSS 17-06-28 - for back ground.pdf
IASB document
14-01 - Agenda topics for the September 2017 ASAF meeting - CFSS 17-06-28.pdf
IASB document
15-01 - ASAF paper 10 - IASB's Project Update - CFSS 17-06-28.pdf
IASB document
16-01 ASAF meeting July 2017 - Final agenda - CFSS 17-06-28.pdf
IASB document