EFRAG TEG meeting March 2020

04/03/2020 - 05/03/2020
02:00 - 16:45
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

09:50
10:35
05. IFRS 17 Insurance Contracts
10:35
11:15
06. IASB Research project BCUCC
11:15
11:30
Break
11:30
11:50
07. IAS 1 Amendments – Classification of liabilities as current or non-current
11:50
12:45
08. EFRAG Research Project Pensions
12:45
13:30
Lunch
13:30
14:30
09. IBOR reform Phase 2
14:30
16:00
10. EFRAG Research Project Crypto Assets
16:00
16:30
11. IASB Maintenance Project Provisions
16:15
17:00
01. IASB Research Project Goodwill and Impairment
Presenters
Insurance Team
Documents
Presenters
BCUCC team
Documents
Presenters
Archive - Almudena Alcala
Documents
Presenters
Pensions Team
Documents
Presenters
IBOR team
Documents
Presenters
Crypto assets team
Documents
Presenters
Archive - Robert Stojek
Documents
Presenters
Goodwill team
Documents

Meeting news

Meeting documents

26/02/2020
01-01 Cover note - Goodwill and Impairment - TEG 20-03-04.pdf
Cover Note
26/02/2020
01-02 Issues paper on collection of additional evidence TEG 20-03-04.pdf
Issues Paper
26/02/2020
05-01 - EFRAG TEG March 2020 - cover note - EFRAG TEG 20-03-05.pdf
25/02/2020
05-02 Issues paper IFRS 17 and Small insurers TEG final - EFRAG TEG 20-03-05.pdf
Issues Paper
27/02/2020
05-03 - Issues paper - Prohibition of applying the risk mitigation approach retrospectively on transition - EFRAG TEG 20-03-05.pdf
Issues Paper
27/02/2020
05-04 - Relevance and Reliability - Appendix 2 of DEA - EFRAG TEG 20-03-05.pdf
Issues Paper
26/02/2020
05-05 IFRS 17 DEA - Appendix 3.1 EFRAG TEG 20-03-05.pdf
Issues Paper
26/02/2020
05-06 - US GAAP updated March 2020 - EFRAG TEG 20-03-05.pdf
Issues Paper
26/02/2020
05-08 February 2020 IASB staff recommendations - EFRAG TEG 20-03-05.pdf
Other EFRAG Secretariat Paper
21/02/2020
06-01 - Update on BCUCC_issues paper - EFRAG TEG 20-03-05.pdf
Issues Paper
27/02/2020
07-01 Cover note - Classification of Liabilities.pdf
27/02/2020
07-02 DEA - Classification of liabilities as current or non-current - EFRAG TEG 20-03-05.pdf
26/02/2020
07-03 - IASB ED - IAS 1 - Classification of Liabilities as Current or Non-current (for background only) - EFRAG TEG 20-03-04.pdf
IASB document
27/02/2020
08-01 Cover Note - EFRAG Research on Pension Plans - EFRAG TEG 20-03-04.pdf
Cover Note
27/02/2020
08-02 Feedback statement on EFRAG DP Accounting for pension plans with an asset-return promise.pdf
Feedback statement - comments received
27/02/2020
08-03 Issues paper on IASB research project Pension Benefits that Depend on Asset Returns - Update - EFRAG TEG 20-03-04.pdf
Issues Paper
27/02/2020
08-04 IASB staff project update on pension benefits that depend on asset return Jan 2020 (for background only).pdf
IASB document
26/02/2020
09-01 - Interest Rate Benchmark Reform - Cover note - TEG 20-03-05.pdf
Cover Note
26/02/2020
09-02 - Interest Rate Benchmark Reform - End of Phase 1, Other IFRS, Disclosures - TEG 20-03-05.pdf
Issues Paper
26/02/2020
09-03 - Interest Rate Benchmark Reform - Overview of tentative decisions - TEG 20-03-05.pdf
Issues Paper
02/03/2020
09-04 Appendix I ap14---ibor.pdf
02/03/2020
09-05 ap14a---ibor.pdf
02/03/2020
09-06 ap14b-ibor.pdf
02/03/2020
09-07 ap14c-ibor.pdf
02/03/2020
09-08 ap14d-ibor.pdf
02/03/2020
09-09 ap14e---ibor.pdf
02/03/2020
09-10 TEG - Appendix II - FASB_in_Focus-Reference_Rate_Reform_(9-19).pdf
02/03/2020
09-11 TEG - Appendix II - Tentative Board Decisions November 13, 2019 FASB Board Meeting.pdf
27/02/2020
10-01- Crypto -assets - TEG-Holders and Issuers Discussion Paper- 050320.pdf
Cover Note
28/02/2020
10-02 - EFRAG Research Discussion Paper- Accounting for holders and issuers of Crypto-assets -TEG Meeting-200305.pdf
Issues Paper
27/02/2020
11-01 - IASB Project Provisions Targeted Improvements - Update - EFRAG TEG 20-03-04.pdf
Other EFRAG Secretariat Paper
27/02/2020
11-02 Provisions - IASB Research Summary Paper AP22a for background - TEG 20-03-04.pdf
IASB document