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EFRAG TEG meeting January 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  25/01/2017        
  Welcome and apologies 11:45 11:50 EFRAG TEG Meeting January 2017 agenda.pdf
  01. Approval of the minutes 11:50 11:55 Andrew Watchman
  02. EFRAG Update 11:55 12:20 Andrew Watchman
  03. ESMA Update 12:20 12:30
  04. IASB / IFRS Interpretations Committee Update 12:30 12:45
  Lunch 12:45 13:30
  05. IFRS 16 Leases 13:30 16:00 Hocine Kebli, Joachim Jacobs, Filippo Poli 05-01 - Cover note - Draft Endorsement Advice on IFRS 16 Leases - EFRAG TEG 17-01-25.pdf
05-02 - EFRAG's Draft Letter to the European Commission Regarding the Endorsement of IFRS 16- EFRAG TEG 17-01-25.pdf
  Break 16:00 16:15
  06. EFRAG Proactive work on Equity Instruments – Impairment and Recycling 16:15 17:15 Filippo Poli, Jeff Waldier, Ioanna Chatzieffraimidou 06-01 Cover note on Equity Instruments - Impairment and Recycling TEG 17-01-25.pdf
06-02 Issues paper on Equity Instruments - Impairment and Recycling TEG 17-01-25.pdf
  07. IASB Publication Conceptual Framework for Financial Reporting 17:15 17:45 Rasmus Sommer 07-01 Issues paper on the IASBs finalisation of the Conceptual Framework.pdf
           
  26/01/2017        
  08. IASB Project Annual Improvements to IFRS Standards 2015-2017 Cycle 09:00 09:30 Ioanna Chatzieffraimidou 08-01 Cover note on Annual Improvements 2015-2017 TEG 17-01-25.pdf
08-02 Draft Comment letter on IASB ED-2017-1 TEG 17-01-25.pdf
08-03 IASB ED-2017-1 Annual Improvements to IFRS Standards 2015-2017 Cycle.pdf
  09. EFRAG Proactive work on Application Issues in Discounting 09:30 10:15 Filippo Poli, Vincent van Caloen, Joseba Estomba Lecuona 09-01 Cover note Discounting with Current Interest Rates- TEG 17-01-25.pdf
09-02 Issues paper Relevance of discounting with a negative rate TEG 17-01-25.pdf
  10. IASB Research Project Primary Financial Statements 10:15 11:00 Filipe Alves 10-01 Cover Note - Primary Financial Statements - TEG 17-01-25.pdf
10-02 Issues Paper - Primary Financial Statements - Scope of the project - TEG 17-01-25.pdf
10-03 Issues Paper - Primary Financial Statements - Research Activities - TEG 17-01-25.pdf
  Break 11:00 11:15
  11. IASB Project Rate-regulated Activities 11:15 12:45 Isabel Batista, Bruno Gomes 11-01 Cover note - Rate-regulated Activities - TEG 17-01-25.pdf
11-02 Issues paper on summary of recent discussions on RRA TEG 17-01-25.pdf
11-03 Issues paper on the Interaction between IFRIC 12 and defined rate regulation TEG 17-01-25.pdf
11-04 Issues paper on scope of RRA IASB project TEG 17-01-25.pdf
  Lunch 12:45 13:30