EFRAG TEG-CFSS meeting March 2019

20/03/2019 - 20/03/2019
10:00 - 17:30
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 ASAF 01 ANC Presentation ICOs and tokens - TEG - CFSS 19-03-20.pdf
IASB document
07-01 Issues paper -Targeted Standards-level Review of Disclosures TEG-CFSS 19-03-20.pdf
Issues Paper
07-02 ASAF 11 Targeted Standards-level Review - Cost-Benefit consideration- TEG - CFSS 19-03-20.pdf
IASB document
07-03 ASAF 11A Targeted Standards-level Review -Summary Users Outreach - TEG - CFSS 19-03-20.pdf
IASB document
07-04 ASAF 11B Targeted Standards-level Review -Investor briefing material - TEG - CFSS 19-03-20.pdf
IASB document
08-01 Cover note - Accounting Policy Changes- TEG-CFSS 19-03-20.pdf
Cover Note
08-02 ASAF 05 Cover Memo Accounting Poilcy Changes -EFRAG TEG-CFSS 19-03-20.pdf
08-03 ASAF 05A Accounting Policy Changes - Proposed ways forward- EFRAG TEG-CFSS 19-03-20.pdf
08-04 ASAF 05B Accounting Policy Changes feedback summary -EFRAG TEG-CFSS 19-03-20.pdf
09-01 IFRS Foundation Due Process Handbook Review - Cover Note - TEG-CFSS 19-03-20.pdf
Cover Note
09-02 ASAF 12 Due Process Handbook - for background only - TEG-CFSS 19-03-20.pdf
IFRS Foundation document
10-01 - Issues paper - AASB Research Report - Perspectives of IAS 36 - TEG-CFSS 19-03-20.pdf
Issues Paper
10-02 - ASAF 13 AASB research report - Perspectives of IAS 36-for background only - TEG-CFSS 19-03-20.pdf
External paper for meeting
11-01 BCUCC between wholly owned entities -Issues paper - TEG-CFSS 19-03-20.pdf
Issues Paper
11-02 ASAF 08 BCUCC Cover Paper - for background only - TEG - CFSS 19-03-20.pdf
IASB document
11-03 ASAF 08A BCUCC Overview of the staff approach - for background only - TEG - CFSS 19-03-20.pdf
IASB document
11-04 ASAF 08B Lenders and other creditors in BCUCC - for background only - TEG - CFSS 19-03-20.pdf
IASB document
12-01 - Issues paper Subsidiaries that are SMEs - TEG - CFSS 19-03-20.pdf
Issues Paper
12-02 ASAF 09 SMEs that are subsidiaries -TEG - CFSS 19-03-20.pdf
IASB document
13-01 Cover note - AASB-AUASB Bulletin on assessing materiality for climate-related and other emerging risks disclosures - TEG-CFSS 19-03-20.pdf
Cover Note
13-02 ASAF 07A AASB and AUASB Joint Bulletin - TEG-CFSS 19-03-20.pdf
IASB document
13-03 ASAF 07B AASB slide presentation - TEG- CFSS 19-03-20.pdf
IASB document
14-01 IASB Research Project Provisions - Cover Note - TEG-CFSS 19-03-20.pdf
Cover Note
14-02 ASAF 06 IASB Research Project Provisions - for background only - TEG-CFSS 19-03-20.pdf
IASB document
15-01 Onerous contracts Cost of Fulfilling a Contract - Cover note - TEG-CFSS 19-03-20.pdf
Cover Note
15-02 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous - TEG-CFSS 19-03-20.pdf
Draft comment letter
15-03 ASAF 04 Onerous contracts Cost of Fulfilling a Contract - for background only - TEG-CFSS 19-03-20.pdf
IASB document
15-04 ASAF 04A In Brief Article Onerous contracts - for background only - TEG-CFSS 19-03-20.pdf
IASB document
16-01 Issues Paper - Management Commentary Practice Statement TEG-CFSS 19-03-20.pdf
Issues Paper
16-02 ASAF 02 MCPS - TEG - CFSS 19-03-20.pdf
IASB document
17-01 Topics for the July 2019 ASAF Meeting - TEG - CFSS 19-03-20.pdf
IASB document