EFRAG TEG-CFSS meeting November 2018

28/11/2018 - 28/11/2018
09:00 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:20 - 11:00 07. Business Combinations Under Common Control
11:00 - 11:15 Break
11:15 - 12:00 08. Fitness Check
12:00 - 12:45 09. Goodwill and Impairment
12:45 - 13:30 Lunch
13:30 - 14:15 10. Financial Instruments with Characteristics of Equity
14:15 - 15:00 11. Better Communication - Primary Financial Statements
15:00 - 15:30 12. Pension Benefits that Depend on Asset Returns
15:30 - 15:45 Break
15:45 - 16:00 13. EFRAG’s European Lab
16:00 - 16:25 14. Management Commentary Practice Statement
16:25 - 16:30 15. Agenda topics for next CFSS meeting
16:30 - 16:30 16. IFRS 17 Insurance Contracts (for background only)
16:30 - 16:30 17. IASB Project Update and Agenda Planning (for background only)
16:30 - 16:30 18. ASAF Agenda (for background only)
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
EC Staff, EFRAG
Presenters
Galina Borisova, Isabel Batista
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova
Presenters
Archive - Robert Stojek, Didier Andries, Filipe Alves, Ioana Kiss
Presenters
Archive - Robert Stojek, Rasmus Sommer, Sapna Heeralall
Presenters
Saskia Slomp, Vincent Papa

Meeting news

Meeting documents

07-01 Issues paper summarising the December 2018 ASAF papers.pdf
Issues Paper
07-02 ASAF 02 BCUCC Cover Note - for background - TEG-CFSS 18-11-28.pdf
IASB document
07-03 ASAF 02A BCUCC Approach for transactions that affect non-controlling interest - for background - - TEG-CFSS 18-11-28.pdf
IASB document
08-01 EC Fitness Check - Summary Report of the Public Consultation - TEG-CFSS 18-11-28.pdf
09-01- Issues paper Goodwill and Impairment - CFSS-TEG 18-11-28.pdf
Issues Paper
09-02 - ASAF 06 Goodwill and Impairment-for background TEG-CFSS 18-11-28.pdf
IASB document
10-01 ASAF 08 EFRAG presentation FICE - TEG-CFSS 18-11-28.pdf
EFRAG PowerPoint presentation
11-01 Issues paper on Primary Financial Statements - TEG-CFSS 18-11-28.pdf
Issues Paper
11-02 Summary of IASB and CFSS TEG discusions - for background - TEG - CFSS 18-11-28.pdf
Issues Paper
11-03 ASAF 01 Primary Financial Statements - for background - TEG-CFSS 18-11-28.pdf
IASB document
12-01 Issues paper on Pension benefits that depend on asset returns - TEG-CFSS 18-11-28.pdf
Issues Paper
12-02 ASAF 07 Pension Benefits - for background - TEG-CFSS 18-11-28.pdf
IASB document
14-01Update on Management Commentary TEG-CFSS 18-11-28.pdf
Issues Paper
14-02 ASAF 05 Management Commentary Practice Statement - for background - TEG-CFSS 18-11-28.pdf
IASB document
15-01 ASAF topics for meeting on 19 April 2019 - TEG -CFSS 18-11-28.pdf
IASB document