EFRAG TEG meeting June 2017

29/06/2017 - 29/06/2017
11:00 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Meeting documents

21/06/2017
02-01 Cover note Equity Instruments - Impairment and Recycling TEG 17-06-29.pdf
Cover Note
21/06/2017
02-02 Issues paper on lower of cost and fair value approach and users' concerns TEG 17-06-29.pdf
Issues Paper
21/06/2017
02-03 Issues paper on tentative outline of a future publication TEG 17-06-29.pdf
Issues Paper
21/06/2017
03-01 Cover note on IAS 16 Amendments TEG 17-06-29.pdf
Cover Note
21/06/2017
03-02 Draft Comment Letter on IASB Amendments to IAS 16 TEG 17-06-29.pdf
Draft comment letter
21/06/2017
03-03 IASB ED-2017-4 Property, Plant and Equipment - Proceeds before Intended Use.pdf
IASB document
19/06/2017
04-01 Cover Note EFRAG Research project Pension Plans TEG 17-06-29.pdf
Cover Note
22/06/2017
04-02 Issues paper illustrating different methods to account for return based pension plans.pdf
Issues Paper