EFRAG TEG-CFSS meeting March 2019

20/03/2019 - 20/03/2019
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. Accounting treatment of Initial Coin Offerings and Tokens in France
11:00 - 11:15 Break
11:15 - 11:45 07. Disclosure Initiative – Targeted Standards-level Review
11:45 - 12:15 08. Accounting Policy Changes (Proposed Amendments to IAS 8)
12:00 - 12:15 09. IFRS Foundation – Due Process Handbook Review
12:15 - 12:45 10. AABS’s presentation on Improving the impairment testing model in IAS 36 Impairment of Assets
12:45 - 13:30 Lunch
13:30 - 14:00 11. Business Combinations under Common Control
14:00 - 14:30 12. SMEs that are subsidiaries
14:30 - 15:00 13. AASB’s presentation on IFRS Practice Statement 2: Making Materiality Judgements to reporting climate-related and other emerging risks
15:00 - 15:30 14. Provisions
15:30 - 15:45 Breah
15:45 - 16:00 15. Onerous Contracts – Costs of Fulfilling a Contract (Proposed Amendments to IAS 37)
16:00 - 16:25 16. Management Commentary Practice Statement
16:25 - 16:30 17. Agenda topics for next CFSS meeting
Presenters
Cedric Tonnerre
Presenters
Hocine Kebli, Ricardo Torres Ruiz-Olivares
Presenters
Archive - Lina Lemessiou, Hocine Kebli
Presenters
Archive - Robert Stojek, Galina Borisova
Presenters
Galina Borisova, Isabel Batista
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
Hocine Kebli
Presenters
Archive - Lina Lemessiou, Hocine Kebli

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