EFRAG TEG-CFSS meeting 26 September 2018

26/09/2018 - 26/09/2018
11:00 - 19:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:20
11:00
07. IFRS 3 Business Combinations reference to the Conceptual Framework
11:00
11:15
Break
11:15
11:45
08. Accounting Policies and Accounting Estimates
11:45
12:15
09. Extended External Reporting
12:15
12:45
10. Extractive Industries
12:45
13:30
Lunch
13:30
14:30
11. Financial Instruments with Characteristics of Equity
14:30
15:00
12. EFRAG’s 2018 Research agenda consultation
15:00
15:30
13. European Corporate Reporting Lab
15:30
15:45
Break
15:45
16:15
14. Rate-regulated Activities
16:15
16:30
15. Agenda topics for next CFSS meeting
16:30
16:30
16. IASB Update and Agenda Planning
16:30
16:30
17. ASAF Agenda (for background only)
Presenters
Isabel Batista, Rasmus Sommer
Documents
Presenters
Hocine Kebli
Documents
Presenters
Archive - Almudena Alcala, Hocine Kebli, Vincent Papa
Documents
Presenters
Archive - Joachim Jacobs
Documents
Presenters
Archive - Joachim Jacobs, Filipe Alves, Fredré Ferreira, Galina Borisova
Documents
Presenters
Archive - Filippo Poli, Isabel Batista
Documents
Presenters
Saskia Slomp, Vincent Papa
Documents
Presenters
Archive - Almudena Alcala, Ioana Kiss, Isabel Batista
Documents
Presenters
Archive - Patricia McBride
Documents
Documents
Documents

Meeting news

Meeting documents

14/09/2018
07-01 Issues Paper summarising papers on the Conceptual Framework for the September 2018 ASAF meeting.pdf
Issues Paper
10/09/2018
07-02 ASAF 02 Updating IFRS 3 reference to Conceptual Framework - for background only - TEG - CFSS 18-09-26.pdf
IASB document
14/09/2018
08-01 Issues Paper Accounting Policies and Accounting Estimates TEG-CFSS 28-09-26.pdf
Issues Paper
06/09/2018
08-02 - ASAF 07 IAS 8 Accounting Policies and Estimates - TEG - CFSS 18-09-26.pdf
IASB document
06/09/2018
08-03 - ASAF 07A IAS 8 Accounting Policies and Estimates - TEG - CFSS 18-09-26.pdf
IASB document
14/09/2018
09-01 ASAF 03 Extended External Reporting NZASB Presentation TEG-CFSS 28-09-26.pdf
Cover Note
07/09/2018
09-02 ASAF 03 Extended External Reporting - TEG - CFSS 18-09-26.pdf
Other Document from External Party
14/09/2018
10-01 Cover Note - Extractive Activities - TEG-CFSS 18-09-26.pdf
Cover Note
10/09/2018
10-02 ASAF 05 Extractive Activities TEG-CFSS 18-09-26.pdf
IASB document
14/09/2018
11-01 Cover Note - FICE - TEG-CFSS 18-09-26.pdf
Cover Note
13/09/2018
11-02 Debt and Equity Distinction - TEG-CFSS 18-09-26.pdf
EFRAG PowerPoint presentation
20/09/2018
11-03 ASAF 01 FICE - Background only - TEG-CFSS 18-09-26.pdf
IASB document
13/09/2018
12-01 Cover Note - 2018 EFRAG Research agenda consultation - TEG-CFSS 18-09-26.pdf
Cover Note
13/09/2018
12-02 - Feedback statement EFRAG Agenda consultation- TEG-CFSS 18-09-26.pdf
Feedback statement - comments received
18/09/2018
13-01 - European Corporate Reporting Lab at EFRAG.pdf
18/09/2018
13-02 - Call for European Lab SG candidates 180913.pdf
18/09/2018
13-03 - European Lab SG terms of reference.pdf
18/09/2018
13-04 -European Lab slides.pdf
14/09/2018
14-01 RRA Disclosure objectives and requirements-Issues paper - TEG-CFSS 18-09-26.pdf
Issues Paper
10/09/2018
14-02 ASAF 04 RRA Cover paper- TEG-CFSS 18-09-26.pdf
IASB document
10/09/2018
14-03 ASAF 04A RRA Background and decisions to date - TEG-CFSS 18-09-26.pdf
IASB document
10/09/2018
14-04 ASAF 04B RRA Disclosure objectives and requirements - TEG-CFSS 18-09-26.pdf
IASB document
10/09/2018
14-05 ASAF 04C RRA Case study - TEG - CFSS 18-09-26.pdf
IASB document
10/09/2018
15-01 ASAF Topics for next meeting in December 2018 - TEG-CFSS 18-09-26.pdf
IASB document
10/09/2018
16-01 ASAF 06 Update and agenda planning TEG-CFSS 18-09-26.pdf
IASB document
10/09/2018
16-02 ASAF 06A IASB Update - Disclosure Initiative - TEG-CFSS 18-09-26.pdf
IASB document
10/09/2018
16-03 ASAF 06B IASB Update - Goodwill and Impairment - 18-09-26.pdf
IASB document
10/09/2018
17-01 ASAF Agenda as published - TEG -CFSS 18-09-26.pdf
IASB document