EFRAG TEG-CFSS meeting September 2017

20/09/2017 - 20/09/2017
09:30 - 17:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels

Running order

10:30 - 11:00 07. IASB Project Post-Implementation Review IFRS 13 – Fair Value Measurement
11:00 - 11:15 Break
11:15 - 12:00 08. European Single Reporting Format
12:00 - 12:45 09. IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)
12:45 - 13:30 Lunch
13:30 - 14:30 10. IASB Project Primary Financial Statements
14:30 - 15:30 11. EFRAG Research Project Equity Instruments – Impairment and Recycling
15:30 - 16:00 12. IASB Project Rate-regulated activities
16:00 - 16:15 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 28 September 2017 meeting (for background only)
Presenters
Albert Steyn, Archive - Patricia McBride, Fredré Ferreira, Raffaele Petruzzella
Documents
Documents
Presenters
Isabel Batista
Documents
Presenters
Albert Steyn, Andrew Lennard, Filipe Alves
Documents
Presenters
Archive - Filippo Poli, Ioanna Chatzieffraimidou
Documents
Presenters
Ioana Kiss, Isabel Batista
Documents
Presenters
Isabel Batista, Raffaele Petruzzella
Documents

Meeting news

Meeting documents

07-01 Cover note on PIR IFRS 13 TEG - CFSS 17-09-20.pdf
Cover Note
07-02 Appendix Summary of comments received from European constituents PIR IFRS 13 TEG-CFSS 17-09-20.pdf
Feedback statement - comments received
08-01 ESMA's Presentation on European Single Electronic Format - CFSS 17-09-20.pdf
Other Document from External Party
09-01 Cover note - Definition of a business - CFSS 17-09-20.pdf
Cover Note
09-02 Issues paper- Definition of a Business - CFSS 17-09-20.pdf
Issues Paper
09-03 ASAF paper 4 Definition of a Business - Cover note - CFSS 17-09-20 - for background only.pdf
IASB document
09-04 ASAF paper 4A Definition of a Business - Comparison with FASB Amendments - CFSS 17-09-20 - for background only.pdf
IASB document
09-05 ASAF paper 4B Definition of a Business – Summary of tentative decisions -CFSS 17-09-20 - for background only.pdf
IASB document
10-01 Cover note - Primary Financial Statements - CFSS 17-09-20.pdf
Cover Note
10-02 ASAF Paper 02 FRC DP Cover Paper CFSS 17-09-20.pdf
IASB document
10-03 ASAF Paper 02A FRC DP Improving Statement of Cash Flows CFSS 17-09-20.pdf
IASB document
10-04 ASAF Paper 02B Feedback Statement Improving the Statement of Cash Flows CFSS 17-19-20.pdf
IASB document
10-05 ASAF Paper 02C FRC DP Improving Statement of Cash Flows CFSS 17-09-20.pdf
IASB document
10-06 ASAF 01 Alternative Performance Measures - XRB Presentation - CFSS 17-09-20.pdf
IASB document
11-01 Cover note Equity Instruments - Impairment and Recycling CFSS 17-09-20.pdf
Cover Note
11-02 Issues paper on a modified IAS 39 approach and the significance of an impairment model to recycling CFSS 17-09-20.pdf
Issues Paper
11-03 Issues paper on update on the quantitative data on Equity Instruments CFSS 17-09-20.pdf
Issues Paper
12-01 - Cover note - RRA - EFRAG TEG-CFSS 17-09-20.pdf
Cover Note
12-02 - Issues paper on Measurement of regulatory assets - TEG-CFSS 17-09-20.pdf
Issues Paper
12-03 - Issues Paper on Accounting model for RRA - TEG-CFSS 17-09-20 -for background only.pdf
Issues Paper
12-04 ASAF Paper 06 Rate Regulated Activities cover note - TEG-CFSS 17-09-20.pdf
IASB document
12-05 ASAF Paper 6A Update on Rate-reg Activities - TEG-CFSS 17-09-20.pdf
IASB document
12-06 ASAF Paper 06B Rate-reg Measurement-TEG-CFSS 17-09-20.pdf
IASB document
13-01 Cover note on Goodwill and Impairment (PH approach and other) - CFSS 17-09-20.pdf
Issues Paper
13-02 ASAF paper 5 EFRAG Goodwill accretion approach-CFSS 17-09-20 - for background only.pdf
External presentation for meeting
13-03 ASAF paper 5A EFRAG Goodwill Impairment DP - CFSS 17-09-20 - for background only.pdf
Proactive paper
13-04 Issues paper on Goodwill and Impairment (PH approach and other) - CFSS 17-09-20.pdf
Issues Paper
13-05 ASAF paper 5B Improving effectiveness of goodwill impairment test model - CFSS 17-09-20 - for background only.pdf
IASB document
14-01 Topics for the next CFSS and ASAF meetings - CFSS 17-09-20.pdf
IASB document
15-01 ASAF 07 IASB Project Update - CFSS 17-09-20.pdf
IASB document
16-01 Agenda of the 28 September ASAF meeting as published - CFSS 17-09-20.pdf
IASB document