Joint EFRAG TEG-User Panel meeting March 2020

04/03/2020 - 04/03/2020
10:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)
EFRAG User Panel

Running order

11:30 - 12:45 05. Primary Financial Statements
12:45 - 13:30 Lunch
13:30 - 14:30 05. Primary Financial Statements (continued)
14:30 - 15:00 06. Better Information about intangibles
15:00 - 15:15 07. Rate-regulated Activities
15:15 - 16:00 08. Goodwill and impairment test
Presenters
IASB Staff, PFS Team
Documents
Presenters
IASB Staff, PFS Team
Presenters
Goodwill team
Documents
Presenters
RRA Team
Documents
Presenters
Intangibles team
Documents

Meeting news

Meeting documents

05-01 Primary Financial Statements - IASB ED - TEG-UP 20-03-04.pdf
External presentation for meeting
05-02 Primary Financial Statements - EFRAG DCL - TEG-UP 20-03-04.pdf
Issues Paper
05-03 EFRAG Draft Comment Letter on Primary Financial Statements - TEG-UP 20-03-4 - For background.pdf
Draft comment letter
06 - 01 Cover note - Better information on Intangibles - TEG-UP 20-03-04.pdf
Cover Note
06-02 Issues paper - how to better engage with users and preparers for the research project - TEG UP 20-03-04.pdf
Issues Paper
06-03 – Presentation Academic Literature Review from December 2019 (for background purposes) TEG-UP 20-03-04.pdf
External presentation for meeting
07-01 - Impact of rate-regulated activities scope_Issues paper - EFRAG User Panel-TEG 20-03-04.pdf
Issues Paper
07-01 Impact of rate-regulated activities scope_Issues paper -EFRAG User Panel-TEG 20-03-04.pdf
Issues Paper
08-01 Issues paper on key messages for EFRAG DCL in response to IASB goodwill project.pdf
Issues Paper