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EFRAG TEG meeting October 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  25/10/2017        
  05. IASB ED/2017/1 Annual Improvements to IFRS Standards 2015-2017 Cycle: Amendments to IAS 28 Long-term interests in associates and joint ventures 13:30 14:30 Ioanna Chatzieffraimidou 05-01 Cover note on Amendments to IAS 28 TEG 17-10-25.pdf
05-02 Issues paper on follow up on EFRAG's recommendations TEG 17-10-25.pdf
05-03 Draft Endorsement Advice on IAS 28 Amendments TEG 17-10-25.pdf
05-04 Invitation to comment on IAS 28 Amendments TEG 17-10-25.pdf
05-05 IASB Amendments to IAS 28 - background only - TEG 17-10-25.pdf
05-06 IASB Illustrative Example IAS 28 Amendments - background only - TEG 17-10-25.pdf
  06. IFRIC 23 Uncertainty over Income Tax Treatments 14:30 15:15 Ioana Kiss, Raffaele Petruzzella 06-01 Cover note on IFRIC 23 - TEG 17-10-25.pdf
06-02 Endorsement Advice Letter to the EC on IFRIC 23 Uncertainty over Income Tax Treatments_TEG 17-10-25.pdf
  11. Modification of Financial Liabilities 15:15 15:45 Didier Andries, Ioanna Chatzieffraimidou, Joachim Jacobs 11-01 Modifications of financial liabilities - Issues paper TEG 17-10-25.pdf
  Break 15:45 16:00
  08. EFRAG Research Project Equity Instruments - Impairment and Recycling 16:00 17:00 Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier 08-01 Cover note Equity Instruments - Impairment and Recycling TEG 17-10-25.pdf
08-02 Issues paper on update on the quantitative data on Equity Instruments TEG 17-10-25.pdf
08-03 Issues paper on the outline of the forthcoming Phase 2 publication TEG 17-10-25.pdf
  09. IASB Project Rate-regulated Activities 17:00 18:00 Isabel Batista, Ioana Kiss, Raffaele Petruzzella 09-01 Issues paper on Scope of Rate-regulated Activities - TEG 17-10-25.pdf
  07. IASB ED/2017/4 Property, Plant and Equipment: Proceeds before Intended Use 18:00 18:30 Joachim Jacobs 07-01 Cover note on IASB Amendments to IAS 16 - TEG 17-10-25.pdf
07-02 Comment Letter Analysis on IASB Amendments to IAS 16 - TEG 17-10-25.pdf
07-03 Proposed Final Comment Letter on IASB Amendments to IAS 16 - TEG 17-10-25.pdf
           
  26/10/2017        
  10. IFRS 17 Insurance Contracts 09:45 11:45 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs 10-01 Cover note - IFRS 17 - TEG 17-10-25.pdf
10-02 Issues paper - Points raised by IAWG members TEG 17-10-25.pdf
10-03 EFRAG TEG IFRS 17 educational session - TEG 17-10-25.pdf
10-04 Summary and analysis of EFRAG IAWG questionnaires received 17-10-25.pdf
  Break 11:45 12:00
  10. IFRS 17 Insurance Contracts (continued) 12:00 13:00 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs