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EFRAG TEG meeting December 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  18/12/2017        
  05. IFRS 17 Insurance Contracts 13:30 15:30 Didier Andries, Fredré Ferreira, Sapna Heeralall, Joachim Jacobs 05-01 Cover note - IFRS 17 - TEG 17-12-18.pdf
05-02 Issues paper on level of aggregation - Grouping contracts on maturity date - TEG 17-12-18.pdf
05-03 Issues Paper on Reinsurance - TEG 17-12-18.pdf
05-04A Issues paper on current vs locked-in rate for CSM - TEG 17-12-18.pdf
05-04B Impact of locked-in discount rate for CSM - TEG 17-12-18.pdf
05-05 Issues paper Transition TEG 17-12-18.pdf
05-06 Issues paper on Scope of the Variable Fee Approach - TEG 17-12-18.pdf
05-07 Issues Paper on IFRS 17 Case Study TEG 17-12-18.pdf
05-08 Issues paper on EFRAG IAWG Questionnaire - TEG 17-12-18.pdf
05-09A EFRAG TEG IFRS 17 educational session 1 - TEG 17-12-18.pdf
05-09B EFRAG TEG IFRS 17 educational session 2 - TEG 17-12-18.pdf
  Break 15:30 15:45
  06. IFRS 17 Insurance Contracts 15:45 18:00 Didier Andries, Fredré Ferreira, Joachim Jacobs, Sapna Heeralall
           
  19/12/2017        
  07. EFRAG Research project: Pensions 09:00 10:00 Rasmus Sommer, Sapna Heeralall, Robert Stojek 07-01 Issues paper illustrating different methods to account for return based pension plans.pdf
  08. IASB ED/2017/5 Amendments to IAS 8 Changes in Accounting Policies and Accounting Estimates 10:00 11:00 Hocine Kebli 08-01 Cover note - Amendments to IAS 8 - TEG 17-12-18.pdf
08-02 Final Comment letter on amendments to IAS 8- TEG 17-12-18.pdf
08-03 Feedback Statement - Amendments to IAS 8 - TEG 17-12-18.pdf
08-04- ESMA's response to EFRAG DCL - For background only - TEG 17-12-18.pdf
  Break 11:00 11:15
  09. EFRAG Research Project Equity Instruments – Impairment and Recycling 11:15 12:15 Filippo Poli, Ioanna Chatzieffraimidou, Jeff Waldier 09-01 Cover note Equity Instruments - Impairment and Recycling TEG 17-12-18.pdf
09-02 Issues paper on issues to include on a forthcoming discussion paper TEG 17-12-18.pdf
  Lunch 12:15 13:00