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EFRAG TEG-CFSS meeting 26 September 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  26/09/2018        
  07. IFRS 3 Business Combinations reference to the Conceptual Framework 10:20 11:00 Rasmus Sommer, Isabel Batista 07-01 Issues Paper summarising papers on the Conceptual Framework for the September 2018 ASAF meeting.pdf
07-02 ASAF 02 Updating IFRS 3 reference to Conceptual Framework - for background only - TEG - CFSS 18-09-26.pdf
  Break 11:00 11:15
  08. Accounting Policies and Accounting Estimates 11:15 11:45 Hocine Kebli 08-01 Issues Paper Accounting Policies and Accounting Estimates TEG-CFSS 28-09-26.pdf
08-02 - ASAF 07 IAS 8 Accounting Policies and Estimates - TEG - CFSS 18-09-26.pdf
08-03 - ASAF 07A IAS 8 Accounting Policies and Estimates - TEG - CFSS 18-09-26.pdf
  09. Extended External Reporting 11:45 12:15 Vincent Papa, Hocine Kebli, Almudena Alcala 09-01 ASAF 03 Extended External Reporting NZASB Presentation TEG-CFSS 28-09-26.pdf
09-02 ASAF 03 Extended External Reporting - TEG - CFSS 18-09-26.pdf
  10. Extractive Industries 12:15 12:45 Joachim Jacobs 10-01 Cover Note - Extractive Activities - TEG-CFSS 18-09-26.pdf
10-02 ASAF 05 Extractive Activities TEG-CFSS 18-09-26.pdf
  Lunch 12:45 13:30
  11. Financial Instruments with Characteristics of Equity 13:30 14:30 Filipe Alves, Joachim Jacobs, Fredré Ferreira, Galina Borisova 11-01 Cover Note - FICE - TEG-CFSS 18-09-26.pdf
11-02 Debt and Equity Distinction - TEG-CFSS 18-09-26.pdf
11-03 ASAF 01 FICE - Background only - TEG-CFSS 18-09-26.pdf
  12. EFRAG’s 2018 Research agenda consultation 14:30 15:00 Filippo Poli, Isabel Batista 12-01 Cover Note - 2018 EFRAG Research agenda consultation - TEG-CFSS 18-09-26.pdf
12-02 - Feedback statement EFRAG Agenda consultation- TEG-CFSS 18-09-26.pdf
  13. European Corporate Reporting Lab 15:00 15:30 Saskia Slomp, Vincent Papa 13-01 - European Corporate Reporting Lab at EFRAG.pdf
13-02 - Call for European Lab SG candidates 180913.pdf
13-03 - European Lab SG terms of reference.pdf
13-04 -European Lab slides.pdf
  Break 15:30 15:45
  14. Rate-regulated Activities 15:45 16:15 Isabel Batista, Ioana Kiss, Almudena Alcala 14-01 RRA Disclosure objectives and requirements-Issues paper - TEG-CFSS 18-09-26.pdf
14-02 ASAF 04 RRA Cover paper- TEG-CFSS 18-09-26.pdf
14-03 ASAF 04A RRA Background and decisions to date - TEG-CFSS 18-09-26.pdf
14-04 ASAF 04B RRA Disclosure objectives and requirements - TEG-CFSS 18-09-26.pdf
14-05 ASAF 04C RRA Case study - TEG - CFSS 18-09-26.pdf
  15. Agenda topics for next CFSS meeting 16:15 16:30 Patricia McBride 15-01 ASAF Topics for next meeting in December 2018 - TEG-CFSS 18-09-26.pdf
  16. IASB Update and Agenda Planning 16:30 16:30 16-01 ASAF 06 Update and agenda planning TEG-CFSS 18-09-26.pdf
16-02 ASAF 06A IASB Update - Disclosure Initiative - TEG-CFSS 18-09-26.pdf
16-03 ASAF 06B IASB Update - Goodwill and Impairment - 18-09-26.pdf
  17. ASAF Agenda (for background only) 16:30 16:30 17-01 ASAF Agenda as published - TEG -CFSS 18-09-26.pdf