EFRAG TEG meeting May 2017
- 10/05/2017
- 11/05/2017
- EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
- EFRAG FR Technical Expert Group
Meeting news
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24/04/2017 - EFRAG TEG meeting 10-11 May 2017
EFRAG announces that it will hold its EFRAG TEG meeting on Wednesday 10 and Thursday 11 May 2017
Running order
# | Agenda item | Start time | End time | Presenters | Documents |
---|---|---|---|---|---|
10/05/2017 | |||||
06. IASB ED/2017/X Definition of Material and IASB Publication IFRS Practice Statement: Application of Materiality to Financial Statements | 11:15 | 12:45 | Hocine Kebli |
06-01 Cover Note - Definition of Material ED - EFRAG TEG 17-05-10.pdf 06-02 Issues Paper - Definition of Material ED - EFRAG TEG 17-05-10.pdf 06-03 Issues paper - Follow Up on Materiality Practice Statement - EFRAG TEG 17-05-10.pdf |
|
Lunch | 12:45 | 13:30 | |||
07. European Single Electronic Format | 13:30 | 14:45 |
07-01 ESMA Presentation on ESEF - EFRAG TEG 17-05-10.pdf |
||
08. IASB ED/2017/X Property, Plant and Equipment: Proceeds before Intended Use | 14:45 | 15:15 | Archive - Joachim Jacobs |
08-01 Issues Paper - Proceeds before Intended Use - IAS 16 Amendments TEG 17-05-10.pdf |
|
Break | 15:15 | 15:30 | |||
09. PIR: IFRS 13 Fair Value Measurement | 15:30 | 16:30 | Isabel Batista |
09-01 Issues paper on PIR IFRS 13 Fair Value Measurement TEG 17-05-10.pdf |
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10. IASB ED/2017/X Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates | 16:30 | 17:00 | Albert Steyn |
10-01 Issues paper on the IAS 8 amendments TEG 17-05-10.pdf |
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11. IASB Research Project Goodwill and Impairment | 17:00 | 17:30 | Isabel Batista |
11-01 Issues paper on Next steps - Consequences of recognising DTLs in the initial measurement of goodwill TEG 17-05-10.pdf |
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11/05/2017 | |||||
12. IASB Project Insurance Contracts | 09:00 | 10:00 | Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall, Archive - Joachim Jacobs |
12-01 Issues paper on insurance contracts TEG 17-05-10.pdf |
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Break | 10:00 | 10:15 | |||
13. EFRAG Research Project Goodwill – Impairment and Amortisation | 10:15 | 12:15 | Archive - Filippo Poli, Filipe Alves, Ioanna Chatzieffraimidou |
13-01 Cover note - Research Project Impairment and Amortisation TEG 17-05-10.pdf 13-02 Issues paper on next steps of the project TEG 17-05-10.pdf 13-03 Short Discussion Series Paper on Impairment Test TEG 17-05-10.pdf |
|
Lunch | 12:15 | 13:00 |