EFRAG TEG meeting September 2017

Start date: 21/09/2017
End date: 21/09/2017
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Technical Expert Group

Running order

Agenda item	Start time	End time	Presenters	Documents
21/09/2017
02. IASB ED/2017/5 Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates	08:35	09:15	Albert Steyn	02-01 - Cover note DCL on amendments to IAS 8 TEG 17-09-21.pdf 02-02 Draft Comment letter on amendments to IAS 8 TEG 17-09-21.pdf 02-03 ED Amendments IAS 8 TEG 17-09-21- for background only.pdf
03. IFRS 17 Insurance Contracts	09:15	10:30	Didier Andries, Fredré Ferreira, Sapna Heeralall, Archive - Joachim Jacobs	03-01 - Cover note - IFRS 17 - Towards a DEA - TEG 17-09-21.pdf 03-02 - IFRS 17 - Towards a DEA - Appendix I - TEG 17-09-21.pdf 03-03 - IFRS 17 - Towards a DEA - Appendix II - 17-09-21.pdf 03-04 - IFRS 17 - Input received from September EFRAG IAWG meeting - for background only - TEG 17-09-21.pdf
Break	10:30	10:45
04. IASB DP/2017/1 Disclosure Initiative – Principles of Disclosure	10:45	12:15	Hocine Kebli, Ioanna Chatzieffraimidou, Albert Steyn	04-01 Cover note and summary of responses on IASB DP-2017-1 TEG 17-09-21.pdf 04-02 Comment letter on IASB DP-2017-1 marked-up TEG 17-09-21.pdf
05. PIR: IFRS 13 Fair Value Measurement	12:15	12:45	Fredré Ferreira, Albert Steyn, Raffaele Petruzzella	05-02 Draft letter to the IASB PIR IFRS 13 TEG 17-09-21.pdf 05-01 Cover note on PIR IFRS 13 EFRAG TEG 17-09-21.pdf 05-03 Appendix Summary of comments received from European constituents PIR IFRS 13 TEG 17-09-21.pdf
Lunch	12:45	13:30
06. IASB ED/2017/3 Prepayment Features with Negative Compensation (proposed amendments to IFRS 9)	13:30	14:00	Didier Andries, Ioanna Chatzieffraimidou, Archive - Joachim Jacobs	06-01 Cover note on Prepayment Features with Negative Compensation - TEG 17-09-21.pdf 06-02 Issues paper on Prepayment Features with Negative Compensation - Towards a DEA - Appendix I - TEG 17-09-21.pdf 06-03 Issues paper on Prepayment Features with Negative Compensation - Towards a DEA - Appendix II - TEG 17-09-21.pdf
07. IASB ED/2017/6 Definition of Material	14:00	14:45	Hocine Kebli, Raffaele Petruzzella	07-01 Cover Note - ED Definition of Material- TEG 17-09-21.pdf 07-02 Draft Comment Letter on ED Definition of Material - EFRAG TEG 17-09-21.pdf 07-03 Issues paper - Follow Up on Materiality Practice Statement - For Background - TEG 17-09-21.pdf 07-04 Exposure draft - For Background - TEG 17-09-21.pdf 07-05 IFRS Practice Statement 2 - Making Materiality Judgements - For Background - TEG 17-09-21.pdf
08. EFRAG Research activities: Looking ahead	14:45	15:30	Archive - Filippo Poli	08-01 Issues paper on EFRAG Research activities looking ahead - TEG 17-09-21.pdf
Break	15:30	15:45
09. Financial Instruments with Characteristics of Equity	15:45	17:15	Filipe Alves, Archive - Joachim Jacobs	09-01 Cover note - FICE - TEG 17-09-21.pdf 09-02 Issues paper on how Gamma approach addresses issues that arise in practice - TEG 17-09-21.pdf 09-03 Issues paper on classification outcomes - TEG 17-09-21.pdf 09-04 Issues paper on summary of IASB discussions - Background only - TEG 17-09-21.pdf 09-05 Issues paper on illustrative examples - Background only - TEG 17-09-21.pdf