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EFRAG TEG meeting March 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  29/03/2017        
  Welcome and apologies 09:30 09:35
  01. Approval of the minutes 09:35 09:40 Andrew Watchman
  02. EFRAG Update 09:40 10:05 Andrew Watchman
  03. ESMA Update 10:05 10:15
  04. IASB / IFRS Interpretations Committee Update 10:15 10:30
  Break 10:30 10:45
  05. IASB Project: Principles of Disclosure 10:45 13:00 Hocine Kebli, Ioanna Chatzieffraimidou, Vincent van Caloen, Albert Steyn 05-01 Cover note on Principles of Disclosure TEG 17-03-29.pdf
05-02 Issues paper on Principles of Disclosure TEG 17-03-29.pdf
05-03 Issues paper on Comparison with the EFRAG-ANC-FRC DP TEG 17-03-29 - for background only.pdf
  Lunch 13:00 13:45
  06. IASB Publication Transfers of Investment Property 13:45 14:15 Vincent van Caloen 06-01 Cover note TEG 17-03-29.pdf
06-02 Endorsement Advice on Transfers of Investment Property in markup TEG 17-03-29.pdf
06-03 CL101 - OIC - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL102 - CNC - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL103 - FRC - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL104 - Daimler - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL105 - Merck - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL106 - Allianz - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL107 - ICAEW - EFRAG DEA on Amendments to IAS 40.pdf
06-03 CL108 - ICAC - EFRAG DEA on Amendments to IAS 40.pdf
  07. IASB Project Insurance Contracts 14:15 15:15 Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall, Priscilla Anne 07-01 Insurance Project update - IFRS 17 - TEG 17-03-29.pdf
07-02 IASB paper 2A - Changes to the contractual service margin TEG 17-03-29 - for background only.pdf
07-03 IASB paper 2B – Narrow exemption for the grouping of regulatory–affected pricing of insurance contracts TEG 17-03-29 - for background only.pdf
07-04 IASB paper 2C – Responding to external editorial review TEG 17-03-29 - for background only.pdf
  08. IASB Research Project Primary Financial Statements 15:15 16:15 Filipe Alves, Albert Steyn 08-01 Cover Note - Primary Financial Statements - TEG 17-03-29.pdf
08-02 Issues Paper on Primary Financial Statements - TEG 17-03-29.pdf
  Break 16:15 16:30
  09. IFRIC 22 Foreign Currency Transactions and Advance Consideration 16:30 17:00 Vincent van Caloen 09-01 Cover note TEG 17-03-29.pdf
09-02 Endorsement Advice on IFRIC 22 in markup TEG 17-03-29.pdf
09-03 CL101 - OIC - EFRAG DEA on IFRIC 22.pdf
09-03 CL102 - CNC - EFRAG DEA on IFRIC 22.pdf
09-03 CL103 - FRC - EFRAG DEA on IFRIC 22.pdf
09-03 CL104 - ASCG - EFRAG DEA on IFRIC 22.PDF
09-03 CL105 - P7S1 - EFRAG DEA on IFRIC 22.pdf
09-03 CL106 - Evonik - EFRAG DEA on IFRIC 22.pdf
09-03 CL107 - Merck - EFRAG DEA on IFRIC 22.pdf
09-03 CL108 - Allianz - EFRAG DEA on IFRIC 22.pdf
09-03 CL109 - Daimler - EFRAG DEA on IFRIC 22.pdf
09-03 CL110 - ICAEW - EFRAG DEA on IFRIC 22.pdf
09-03 CL111 - ICAC - EFRAG DEA on IFRIC 22.pdf
  10. EFRAG Research Project Equity Instruments – Impairment and Recycling 17:00 18:00 Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier 10-01 Cover note on Equity Instruments - Impairment and Recycling TEG 17-03-29.pdf
10-02 Issues paper on Equity Instruments - Impairment and Recycling TEG 17-03-29.pdf
           
  30/03/2017        
  11. IASB Project IFRS 9 Symmetric Prepayment Options 08:30 09:30 Didier Andries, Ioanna Chatzieffraimidou, Joachim Jacobs 11-01 Cover note on Symmetric Prepayment Options TEG 17-03-29.pdf
11-02 Issues paper on Symmetric Prepayment Options TEG 17-03-29.pdf
11-03 Draft comment letter on IFRS 9 Amendments - Symmetric prepayment options TEG 17-03-29.pdf
  12. IASB Publication Annual Improvements to IFRS Standards 2014-2016 Cycle 09:30 10:00 Joseba Estomba Lecuona, Bruno Gomes 12-02 Summary and analysis of comments received on DEA on AIP 2014-2016 Cycle - TEG 17-03-30.pdf
12-01 Cover note AIP 2014 - 2016 Cycle - TEG 17-03-30.pdf
12-03 Final Endorsement Advice on AIP 2014-2016 - TEG 17-03-30.pdf
  13. IASB Exposure Draft Conceptual Framework for Financial Reporting 10:00 10:30 Rasmus Sommer 13-01 Issues paper on the IASBs finalisation of the Conceptual Framework.pdf
  Break 10:30 10:45
  14. IASB Project Post-implementation Review: IFRS 8 Operating Segments 10:45 11:45 Isabel Batista 14-01 Amendments to IFRS 8 Operating Segments EFRAG TEG 17-3-29.pdf
  15. IASB Research Project Goodwill and Impairment 11:45 12:45 Isabel Batista, Vincent van Caloen 15-01 Issues paper on Consequences of recognising DTLs in the initial measurement of goodwill TEG 17-03-29.pdf
  Lunch 12:45 13:30