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EFRAG TEG meeting July 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  26/07/2017        
  05. IFRIC 23 Uncertainty over Income Tax Treatments 13:30 14:15 Ioana Kiss, Raffaele Petruzzella 05-01 Cover note on IFRIC 23 Uncertainty over Income Tax Treatments DEA TEG 17-07-26.pdf
05-02 Issues paper IFRIC 23 - Follow-up of EFRAG recommendations TEG 17-07-26.pdf
05-03 Draft Endorsement Advice Letter to the EC on IFRIC 23 Uncertainty over Income Tax Treatments_TEG 17-07-26.pdf
05-04 Invitation to comment on DEA IFRIC 23 Uncertainty over Income Tax Treatments TEG 17-07-26.pdf
05-05 IASB Publication IFRIC 23 Uncertainty over Income Tax Treatments TEG 17-07-26 - for background only.pdf
  06. IASB ED/2017/2 Improvements to IFRS 8 Operating Segments 14:15 15:15 Isabel Batista, Ioana Kiss 06-01 Cover note and overview of comments on EFRAG DCL on Improvements to IFRS 8 -TEG 17-07-26.pdf
06-02 Draft EFRAG Feedback statement on IASB ED-2017-2 - TEG 17-07-26.pdf
06-03 CL001 - DASB - EFRAG DCL on IASB ED - 2017 - 2.pdf
06-03 CL002 - ASCG -EFRAG DCL on IASB ED - 2017 -2.pdf
06-03 CL003 - FSR-DASC-EFRAG DCL on IASB ED-2017-2.pdf
06-03 CL004 - CNC Portugal - EFRAG DCL on IASB ED - 2017-2.pdf
06-03 CL005 - NASB - EFRAG DCL on IASB ED - 2017-2.pdf
06-03 CL006 - Insurance Europe - EFRAG DCL on IASB ED - 2017-2.pdf
06-03 CL007 - ANC - EFRAG DCL on IASB ED - 2017-2.pdf
06-03 CL008 - Polish ASC - EFRAG DCL on IASB ED - 2017-2.pdf
06-03 CL009 - ESMA - EFRAG DCL on IASB ED - 2017-2.pdf
06-03 CL010 - OIC - EFRAG DCL on IASB ED - 2017-2.pdf
06-04 Marked-up version of the proposed FCL on Improvements to IFRS 8 - TEG-17-07-26.pdf
06-05 Clean version of the proposed FCL on Improvements to IFRS 8 - TEG-17-07-26.pdf
06-06 IASB ED-2017-2 Improvements to IFRS 8 - for background only.pdf
  07. IASB ED/2017/3 Prepayment Features with Negative Compensation 15:15 15:45 Didier Andries, Ioanna Chatzieffraimidou, Joachim Jacobs 07-01 Issues paper on Prepayment Features with Negative Compensation TEG 17-07-26.pdf
  Break 15:45 16:00
  08. Consistency in financial reporting 16:00 16:45 Patricia McBride 08-01 Consistency in financial reporting - TEG 17-07-26.pdf
  09. EFRAG Research Project Transactions other than Exchanges of Equal Value 16:45 18:00 Filippo Poli, Hocine Kebli, Ioana Kiss 09-01 Cover note on TEEV Research Project - TEG 17-07-26.pdf
09-02 Issues paper on TEEV Research Project - TEG 17-07-26.pdf
09-03 Issues Paper on TEEV Research Project - Summary of relevant pronouncements -TEG 17-07-26.pdf
           
  27/07/2017        
  10. Financial Instruments with Characteristics of Equity 09:00 10:30 Filipe Alves, Joachim Jacobs 10-01 Cover note - FICE - TEG 17-07-26.pdf
10-02 Issues paper on update on project - TEG 17-07-26.pdf
  Break 10:30 10:45
  11. IASB Project Insurance Contracts 10:45 12:45 Didier Andries, Joseba Estomba Lecuona, Sapna Heeralall, Joachim Jacobs, Fredré Ferreira 11-01 Cover note - IFRS 17 - Towards a DEA - TEG 17-07-26.pdf
11-02 IFRS 17 - Towards a DEA - Appendix I - TEG 17-07-26.pdf
11-03 IFRS 17 - Towards a DEA - Appendix II - TEG 17-07-26.pdf