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EFRAG TEG-CFSS meeting April 2018

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  05/04/2018        
  07. Commodity loans and related transactions and ASBJ’s project Virtual Currencies 10:15 11:00 Isabel Batista, Almudena Alcala, Rasmus Sommer, Galina Borisova 07-01 Cover Note - Commodity loans and related transactions and ASBJ’s project Virtual Currencies
07-02 Issues paper Commodity Loans TEG-CFSS 18-04-05.pdf
07-04 ASAF AP 03 - Commodity loans and related transactions (For Background only) TEG-CFSS 18-04-05.pdf
07-05 ASAF AP 03A - Virtual Currencies ASBJ Presentation (For Background only) TEG-CFSS 18-04-05
07-06 ASAF AP 03B - Practical Solution on the Accounting for Virtual Currencies ASBJ paper (For Background only) TEG-CFSS 18-04-05
07-03 Issues paper - Virtual currencies (ASBJ Standard)
  Break 11:00 11:15
  08. Disclosure Initiative - Principles of Disclosure 11:15 11:45 Hocine Kebli, Almudena Alcala 08-01 Issues paper on Principles of Disclosure TEG-CFSS 18-04-05.pdf
08-02 ASAF AP 2A - IASB Decisions and Input sought from members (For Background only) - TEG - CFSS 18-04-05
08-04 ASAF AP 2B - Cover paper (For Background only) TEG - CFSS 18-04-05.pdf
08-05 ASAF AP 2C - Next steps - Prioritisation of DP topics - (For background only) TEG - CFSS 18-04-05.pdf
08-06 ASAF AP 2D – Next steps – The disclosure problem (For Background only) TEG - CFSS 18-04-05.pdf
08-03 Reference not used - Blank paper.pdf
  09. IASB Project Rate Regulated Activities 11:45 12:30 Isabel Batista, Ioana Kiss, Almudena Alcala 09-01 - Issues paper on Rate-regulated Activities - TEG 18-04-05.pdf
09-02 ASAF AP 01 - Cover paper (For Background only) TEG-CFSS 18-04-05.pdf
09-03 ASAF AP 01A - Unit of account and asset liability definitions (For Background only) TEG-CFSS 18-04-05.pdf
09-04 ASAF AP 01B - Scope (For Background only) TEG-CFSS 18-04-05.pdf
  10. IFRS Foundation Due Process Handbook 12:30 12:45 Robert Stojek, Galina Borisova 10-01 Cover Note - IASB Due Process Handbook Review - TEG-CFSS 2018-04-05.pdf
10-02 ASAF AP 07 - Due Process Handbook Review (For Background only) TEG - CFSS 18-04-05.pdf
  Lunch 12:45 13:30
  11. IASB Project Primary Financial Statements 13:30 14:15 Filipe Alves, Robert Stojek, Ioana Kiss 11-03 Issues Paper for financial entities TEG-CFSS 18-04-05.pdf
11-02 Issues Paper aggregation and disaggregation - TEG-CFSS 18-04-05.pdf
11-01 - Cover note on Primary Financial Statements TEG-CFSS 18-04-05.pdf
11-05 ASAF 06A PFS approach for financial entities (for Background only) TEG-CFSS 18-04-05.pdf
11-06 ASAF 06B PFS Aggregation and disaggregation (for Background only) TEG-CFSS 18-04-05.pdf
11-04 ASAF 06 PFS cover paper (for Background only) TEG-CFSS 18-04-05.pdf
  12. IASB ED Accounting Policies and Accounting Estimates (Amendments to IAS 8) 14:15 14:35 Hocine Kebli 12-01 Issues paper on ED Accounting Policies and Accounting Estimates - Amendments to IAS 8 TEG-CFSS 18-04-05.pdf
12-02 ASAF 04 Accounting Policies Illustrative examples - TEG-CFSS 18-04-05.pdf
  13. AASB Paper Is Financial Reporting still an effective tool for equity investors in Australia 14:35 15:00 Rasmus Sommer 13-01 Cover note Australian study of usefulnes of financial statements CFSS 2018-04-05.pdf
13-02 ASAF AP 08 - Presentation - Is Financial Reporting Still an Effective Tool for Equity Investors in Australia (For background only) TEG-CFSS 18-04-05.pdf
13-03 ASAF AP 08A - Research paper - Is Financial Reporting Still an Effective Tool for Equity Investors in Australia (For background only) TEG-CFSS 18-04-05.pdf
  Break 15:00 15:15
  14. IASB Project Goodwill and Impairment 15:15 16:00 Isabel Batista, Raffaele Petruzzella 14-01 – Cover note on Goodwill and Impairment - TEG-CFSS 18-04-05.pdf
14-02 – Issues paper on Goodwill and Impairment – TEG-CFSS 18-04-05.pdf
14-03 – ASAF AP 5 – Goodwill and Impairment - (For Background only) TEG-CFSS 18-04-05.pdf
  15. IASB Research and PiR of IFRS 10/11/12 16:00 16:25 Patricia McBride 15-01 IASB Research Programme and PIR of IFRS 10 11 12 TEG-CFSS 18.04.05.pdf
15-02 ASAF 9A Research Programme (for background only) TEG-CFSS 18-04-05.pdf
  16. Agenda topics for next CFSS meeting and Close of the meeting 16:25 16:30 Patricia McBride 16-01 Topics for Next ASAF meeting in July 2016 - TEG-CFSS 18-04-05.pdf
  17. Project Update and agenda planning (for background only) 16:30 16:30 17-01 ASAF 09 - IASB Update and agenda planning - TEG-CFSS 18-04-05.pdf
  18. ASAF Agenda (for background only) 16:30 16:30 18-01 ASAF Agenda April 2018 (Revised 16 March 2018)- TEG-CFSS 18-04-05.pdf