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
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
Documents
Presenters
Archive - Lina Lemessiou, Hocine Kebli
Documents
Presenters
Archive - Robert Stojek, Galina Borisova
Presenters
Galina Borisova, Isabel Batista
Presenters
Ioana Kiss, Rasmus Sommer
Documents
Presenters
Hocine Kebli
Presenters
Archive - Lina Lemessiou, Hocine Kebli
Presenters
Archive - Robert Stojek
Presenters
Archive - Robert Stojek
Documents
Presenters
Hocine Kebli, Vincent Papa
Presenters
Archive - Patricia McBride