EFRAG TEG meeting March 2017

29/03/2017 - 30/03/2017
11:30 - 15:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

Presenters
Andrew Watchman
Presenters
Andrew Watchman

Meeting news

Meeting documents

20/03/2017
05-01 Cover note on Principles of Disclosure TEG 17-03-29.pdf
Cover Note
20/03/2017
05-02 Issues paper on Principles of Disclosure TEG 17-03-29.pdf
Issues Paper
20/03/2017
05-03 Issues paper on Comparison with the EFRAG-ANC-FRC DP TEG 17-03-29 - for background only.pdf
Issues Paper
22/03/2017
06-01 Cover note TEG 17-03-29.pdf
Cover Note
22/03/2017
06-02 Endorsement Advice on Transfers of Investment Property in markup TEG 17-03-29.pdf
Endorsement Advice
15/03/2017
06-03 CL101 - OIC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
16/03/2017
06-03 CL102 - CNC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
16/03/2017
06-03 CL103 - FRC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
17/03/2017
06-03 CL104 - Daimler - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
22/03/2017
06-03 CL105 - Merck - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
22/03/2017
06-03 CL106 - Allianz - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
22/03/2017
06-03 CL107 - ICAEW - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
22/03/2017
06-03 CL108 - ICAC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
21/03/2017
07-01 Insurance Project update - IFRS 17 - TEG 17-03-29.pdf
Other EFRAG Secretariat Paper
21/03/2017
07-02 IASB paper 2A - Changes to the contractual service margin TEG 17-03-29 - for background only.pdf
IASB document
21/03/2017
07-03 IASB paper 2B – Narrow exemption for the grouping of regulatory–affected pricing of insurance contracts TEG 17-03-29 - for background only.pdf
IASB document
21/03/2017
07-04 IASB paper 2C – Responding to external editorial review TEG 17-03-29 - for background only.pdf
IASB document
21/03/2017
08-01 Cover Note - Primary Financial Statements - TEG 17-03-29.pdf
Cover Note
22/03/2017
08-02 Issues Paper on Primary Financial Statements - TEG 17-03-29.pdf
Issues Paper
21/03/2017
09-01 Cover note TEG 17-03-29.pdf
Cover Note
21/03/2017
09-02 Endorsement Advice on IFRIC 22 in markup TEG 17-03-29.pdf
Endorsement Advice
15/03/2017
09-03 CL101 - OIC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
16/03/2017
09-03 CL102 - CNC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
16/03/2017
09-03 CL103 - FRC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
17/03/2017
09-03 CL104 - ASCG - EFRAG DEA on IFRIC 22.PDF
Comment Letter Received
17/03/2017
09-03 CL105 - P7S1 - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
17/03/2017
09-03 CL106 - Evonik - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
17/03/2017
09-03 CL107 - Merck - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
17/03/2017
09-03 CL108 - Allianz - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
17/03/2017
09-03 CL109 - Daimler - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
22/03/2017
09-03 CL110 - ICAEW - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
22/03/2017
09-03 CL111 - ICAC - EFRAG DEA on IFRIC 22.pdf
Comment Letter Received
21/03/2017
10-01 Cover note on Equity Instruments - Impairment and Recycling TEG 17-03-29.pdf
Cover Note
21/03/2017
10-02 Issues paper on Equity Instruments - Impairment and Recycling TEG 17-03-29.pdf
Issues Paper
21/03/2017
11-01 Cover note on Symmetric Prepayment Options TEG 17-03-29.pdf
Cover Note
21/03/2017
11-02 Issues paper on Symmetric Prepayment Options TEG 17-03-29.pdf
Issues Paper
28/03/2017
11-03 Draft comment letter on IFRS 9 Amendments - Symmetric prepayment options TEG 17-03-29.pdf
Draft comment letter
20/03/2017
12-01 Cover note AIP 2014 - 2016 Cycle - TEG 17-03-30.pdf
Cover Note
20/03/2017
12-02 Summary and analysis of comments received on DEA on AIP 2014-2016 Cycle - TEG 17-03-30.pdf
Comment Letter Analysis
20/03/2017
12-03 Final Endorsement Advice on AIP 2014-2016 - TEG 17-03-30.pdf
Draft endorsement advice
09/03/2017
13-01 Issues paper on the IASBs finalisation of the Conceptual Framework.pdf
Issues Paper
20/03/2017
14-01 Amendments to IFRS 8 Operating Segments EFRAG TEG 17-3-29.pdf
Issues Paper
21/03/2017
15-01 Issues paper on Consequences of recognising DTLs in the initial measurement of goodwill TEG 17-03-29.pdf
Issues Paper
15/03/2017
EFRAG TEG March 2017 meeting agenda 170315.pdf
Meeting agenda