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 (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
Presenters
IASB Staff, PFS Team
Presenters
Goodwill team
Presenters
RRA Team
Presenters
Intangibles team

Meeting news

Meeting documents

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
08-01 Issues paper on key messages for EFRAG DCL in response to IASB goodwill project.pdf
Issues Paper