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EFRAG TEG meeting June 2020

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  03/06/2020        
5 05. Onerous Contracts – cost of fulfilling a contract (Amendment of IAS 37) 10:00 10:30 05-01 Onerous contracts Cost of Fulfilling a Contract - Cover note - TEG 20-06-03.pdf
05-02 DEA - Letter to the EC - Onerous Contracts - TEg 20-06-03.pdf
6 06. PPE proceeds before intended use (Amendments to IAS 16) 10:30 11:00 06-01 Cover note - PPE Proceeds before Intended Use - EFRAG TEG 20-06-03.pdf
06-02 DEA - PPE Proceeds before Intended Use - EFRAG TEG 20-06-03.pdf
7 07. Annual Improvements Project 2018-2020 11:00 11:45 07-01 Cover Note - AIP 2018-2020 - EFRAG TEG 20-06-03.pdf
07-02 DEA - Annual Improvements 2018-2020 - EFRAG TEG 20-06-04.pdf
  Break 11:45 12:00
8 08. EFRAG Research Project: Variable and Contingent Consideration 12:00 13:00 VCC team 08-01 Cover note - Discusion Paper on Variable and Contingent Consideration - TEG 20-06-03.pdf
08-02 Outlined Discussion Paper on Variable Consideration - TEG 20-06-03.pdf
           
  04/06/2020        
10 10. IFRS 17 Insurance Contracts 10:10 11:10 Insurance Team 10-01 - IFRS 17 public Cover note EFRAG TEG 20-06-03.pdf
10-02A IFRS 4 amendments DEA - Cover note - EFRAG TEG 20-06-03.pdf
10-02B IFRS 4 amendments DEA - clean - EFRAG TEG 20-06-03.pdf
10-02C IFRS 4 amendments DEA – marked-up - EFRAG TEG 20-06-03.pdf
10-02D IFRS 4 amendments - Invitation to comment - EFRAG TEG 20-06-03.pdf
10-03 IFRS 17 Business models EFRAG TEG 20-06-03.pdf
10-04 Release of CSM for VFA contracts - EFRAG TEG 20-06-03.pdf
10-05A Update on IASB tentative decisions - EFRAG TEG 20-06-03 - for background.pdf
10-05B IASB staff paper 2 - Sweep issues - EFRAG TEG 20-06-03 - for background.pdf