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EFRAG TEG-CFSS meeting July 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  04/07/2018        
  07. European Single Electronic Format 10:20 11:00 ESMA Staff 07-01 European Single Electronic Format - ESMA's Update - TEG- CFSS 18-07-04.pdf
  Break 11:00 11:15
  08. Better Communications–Standards-level review 11:15 11:45 Hocine Kebli, Almudena Alcala, Raffaele Petruzzella 08-01 Issues paper on Targeted Standard-level Review of Disclosure TEG-CFSS 18-07-04.pdf
08-02 ASAF 03 Standards-level Review of Disclosures - TEG- CFSS 18-07-04.pdf
  09. Business Combinations Under Common Control 11:45 12:30 Rasmus Sommer, Ioana Kiss 09-01R - Modified Issues paper Summarising the 2018 July ASAF papers on BCUCC.pdf
09-02 ASAF 06 BCUCC - for background- TEG-CFSS 18-07-04.pdf
09-03 ASAF 05 BCUCC- joint HKICPA-OIC investor survey - for background - TEG-CFSS 18-07-04.pdf
09-04 ASAF 06A BCUCC update on June IASB meeting - for background - TEG-CFSS 18-07-04.pdf
  10. Property, Plant and Equipment – Proceeds before intended use 12:30 12:45 Joachim Jacobs 10-01 Issues Paper - Proposed amendments to IAS 16 TEG-CFSS 18-07-04.pdf
10-02 ASAF 04 IAS 16 Proceeds before Intended Use - For background - TEG-CFSS 18-07-04.pdf
10-03 ASAF 04A IAS 16 Proceeds before Intended Use feedback analysis - For background - TEG-CFSS 18-07-04.pdf
10-04 ASAF 04B IAS 16 Proceeds before Intended Use feedback summary - For background - TEG-CFSS 18-07-04.pdf
  Lunch 12:45 13:30
  11. Better Communications - Primary Financial Statements 13:30 14:15 Filipe Alves, Robert Stojek, Ioana Kiss 11-01 Issues paper on Primary Financial Statements - CFSS-TEG 18-07-04.pdf
11-02 ASAF 02 PFS Moving to Standard setting - for Background - TEG-CFSS 18-07-04.pdf
11-03 ASAF 01 AcSB Draft Framework for Reporting Performance Meassures - for background - TEG-CFSS 18-07-04.pdf
11-04 ASAF 01A AcSB Slides Draft Framework for Reporting Performance Measures - for background - TEG-CFSS 18-07-04.pdf
  12. Accounting for pensions 14:15 14:45 Rasmus Sommer, Robert Stojek, Sapna Heeralall 12-01 Issues paper summarising the July 2018 ASAF paper on pensions TEG-CFSS 18-07-04.pdf
12-02 ASAF 07 Research on pensions Hybrid plans - For Background - TEG-CFSS 18-07-04.pdf
12-03 ASAF 07A AScB presentation on Research on Pensions Hybrid Plans - For Background - TEG-CFSS 18-07-04.pdf
  13. IASB Project Goodwill and Impairment 14:45 15:30 Isabel Batista, Raffaele Petruzzella, Rasmus Sommer 13-01 Issues paper on disclosures - Goodwill and Impairment - EFRAG TEG CFSS 18-07-04.pdf
13-02 ASAF 08 Goodwill and impairment - For Background - TEG-CFSS 18-07-04.pdf
  Break 15:30 15:45
  14. Financial Instruments with Characteristics of Equity 15:45 16:25 Filipe Alves, Joachim Jacobs, Fredré Ferreira, Galina Borisova 14-01 Cover Note - FICE - TEG-CFSS 18-07-04.pdf
14-02 ASAF 00 FICE Ed session-July 2018 - TEG-CFSS 18-07-04.pdf
  15. Agenda topics for next CFSS meeting and Close of the meeting 16:25 16:30 Patricia McBride 15-01 ASAF Topics for next meeting in October 2018 - TEG-CFSS 18-07-04.pdf
  16. Project Update and agenda planning (for background only) 16:30 16:30 16-01 ASAF 09 Update and agenda planning -TEG-CFSS 18-07-04.pdf
  17. ASAF Agenda (for background only) 16:30 16:30 17-01 ASAF Agenda July 2018 as published - TEG-CFSS -07-04.pdf