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EFRAG TEG-CFSS meeting September 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  20/09/2017        
  07. IASB Project Post-Implementation Review IFRS 13 – Fair Value Measurement 10:30 11:00 Patricia McBride, Albert Steyn, Raffaele Petruzzella, Fredré Ferreira 07-01 Cover note on PIR IFRS 13 TEG - CFSS 17-09-20.pdf
07-02 Appendix Summary of comments received from European constituents PIR IFRS 13 TEG-CFSS 17-09-20.pdf
  Break 11:00 11:15
  08. European Single Reporting Format 11:15 12:00 08-01 ESMA's Presentation on European Single Electronic Format - CFSS 17-09-20.pdf
  09. IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) 12:00 12:45 Isabel Batista 09-01 Cover note - Definition of a business - CFSS 17-09-20.pdf
09-02 Issues paper- Definition of a Business - CFSS 17-09-20.pdf
09-03 ASAF paper 4 Definition of a Business - Cover note - CFSS 17-09-20 - for background only.pdf
09-04 ASAF paper 4A Definition of a Business - Comparison with FASB Amendments - CFSS 17-09-20 - for background only.pdf
09-05 ASAF paper 4B Definition of a Business – Summary of tentative decisions -CFSS 17-09-20 - for background only.pdf
  Lunch 12:45 13:30
  10. IASB Project Primary Financial Statements 13:30 14:30 Filipe Alves, Albert Steyn, Andrew Lennard 10-01 Cover note - Primary Financial Statements - CFSS 17-09-20.pdf
10-02 ASAF Paper 02 FRC DP Cover Paper CFSS 17-09-20.pdf
10-03 ASAF Paper 02A FRC DP Improving Statement of Cash Flows CFSS 17-09-20.pdf
10-04 ASAF Paper 02B Feedback Statement Improving the Statement of Cash Flows CFSS 17-19-20.pdf
10-05 ASAF Paper 02C FRC DP Improving Statement of Cash Flows CFSS 17-09-20.pdf
10-06 ASAF 01 Alternative Performance Measures - XRB Presentation - CFSS 17-09-20.pdf
  11. EFRAG Research Project Equity Instruments – Impairment and Recycling 14:30 15:30 Filippo Poli, Ioanna Chatzieffraimidou 11-01 Cover note Equity Instruments - Impairment and Recycling CFSS 17-09-20.pdf
11-02 Issues paper on a modified IAS 39 approach and the significance of an impairment model to recycling CFSS 17-09-20.pdf
11-03 Issues paper on update on the quantitative data on Equity Instruments CFSS 17-09-20.pdf
  12. IASB Project Rate-regulated activities 15:30 16:00 Isabel Batista, Ioana Kiss 12-01 - Cover note - RRA - EFRAG TEG-CFSS 17-09-20.pdf
12-02 - Issues paper on Measurement of regulatory assets - TEG-CFSS 17-09-20.pdf
12-03 - Issues Paper on Accounting model for RRA - TEG-CFSS 17-09-20 -for background only.pdf
12-04 ASAF Paper 06 Rate Regulated Activities cover note - TEG-CFSS 17-09-20.pdf
12-05 ASAF Paper 6A Update on Rate-reg Activities - TEG-CFSS 17-09-20.pdf
12-06 ASAF Paper 06B Rate-reg Measurement-TEG-CFSS 17-09-20.pdf
  Break 16:00 16:15
  13. IASB Research Project Goodwill and Impairment 16:15 16:55 Isabel Batista, Raffaele Petruzzella 13-01 Cover note on Goodwill and Impairment (PH approach and other) - CFSS 17-09-20.pdf
13-02 ASAF paper 5 EFRAG Goodwill accretion approach-CFSS 17-09-20 - for background only.pdf
13-03 ASAF paper 5A EFRAG Goodwill Impairment DP - CFSS 17-09-20 - for background only.pdf
13-04 Issues paper on Goodwill and Impairment (PH approach and other) - CFSS 17-09-20.pdf
13-05 ASAF paper 5B Improving effectiveness of goodwill impairment test model - CFSS 17-09-20 - for background only.pdf
  14. Agenda topics for next CFSS meeting and Close of the meeting 16:55 17:00 Patricia McBride 14-01 Topics for the next CFSS and ASAF meetings - CFSS 17-09-20.pdf
  15. Project Update and agenda planning (for background only) 17:00 17:00 15-01 ASAF 07 IASB Project Update - CFSS 17-09-20.pdf
  16. ASAF agenda for 28 September 2017 meeting (for background only) 17:00 17:00 16-01 Agenda of the 28 September ASAF meeting as published - CFSS 17-09-20.pdf