EFRAG TEG-CFSS meeting April 2018

05/04/2018 - 05/04/2018
11:00 - 19:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:15
11:00
07. Commodity loans and related transactions and ASBJ’s project Virtual Currencies
11:00
11:15
Break
11:15
11:45
08. Disclosure Initiative - Principles of Disclosure
11:45
12:30
09. IASB Project Rate Regulated Activities
12:30
12:45
10. IFRS Foundation Due Process Handbook
12:45
13:30
Lunch
13:30
14:15
11. IASB Project Primary Financial Statements
14:15
14:35
12. IASB ED Accounting Policies and Accounting Estimates (Amendments to IAS 8)
14:35
15:00
13. AASB Paper Is Financial Reporting still an effective tool for equity investors in Australia
15:00
15:15
Break
15:15
16:00
14. IASB Project Goodwill and Impairment
16:00
16:25
15. IASB Research and PiR of IFRS 10/11/12
16:25
16:30
16. Agenda topics for next CFSS meeting and Close of the meeting
16:30
16:30
17. Project Update and agenda planning (for background only)
16:30
16:30
18. ASAF Agenda (for background only)
Presenters
Archive - Almudena Alcala, Galina Borisova, Isabel Batista, Rasmus Sommer
Documents
Presenters
Archive - Almudena Alcala, Hocine Kebli
Documents
Presenters
Archive - Almudena Alcala, Ioana Kiss, Isabel Batista
Documents
Presenters
Archive - Robert Stojek, Galina Borisova
Documents
Presenters
Archive - Robert Stojek, Filipe Alves, Ioana Kiss
Documents
Presenters
Hocine Kebli
Documents
Presenters
Rasmus Sommer
Documents
Presenters
Isabel Batista, Raffaele Petruzzella
Documents
Presenters
Archive - Patricia McBride
Documents
Presenters
Archive - Patricia McBride
Documents
Documents
Documents

Meeting news

Meeting documents

23/03/2018
07-01 Cover Note - Commodity loans and related transactions and ASBJ’s project Virtual Currencies.pdf
Cover Note
21/03/2018
07-02 Issues paper Commodity Loans TEG-CFSS 18-04-05.pdf
Issues Paper
23/03/2018
07-03 Issues paper - Virtual currencies (ASBJ Standard) TEG-CFSS 18-04-05.pdf
Issues Paper
20/03/2018
07-04 ASAF AP 03 - Commodity loans and related transactions (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
07-05 ASAF AP 03A - Virtual Currencies ASBJ Presentation (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
07-06 ASAF AP 03B - Practical Solution on the Accounting for Virtual Currencies ASBJ paper (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
27/03/2018
08-01 Issues paper on Principles of Disclosure TEG-CFSS 18-04-05.pdf
Issues Paper
27/03/2018
08-02 ASAF AP 2A - IASB Decisions and Input sought from members (For Background only) - TEG - CFSS 18-04-05.pdf
IASB document
29/03/2018
08-03 Reference not used - Blank paper.pdf
Other EFRAG paper
16/03/2018
08-04 ASAF AP 2B - Cover paper (For Background only) TEG - CFSS 18-04-05.pdf
IASB document
16/03/2018
08-05 ASAF AP 2C - Next steps - Prioritisation of DP topics - (For background only) TEG - CFSS 18-04-05.pdf
IASB document
16/03/2018
08-06 ASAF AP 2D – Next steps – The disclosure problem (For Background only) TEG - CFSS 18-04-05.pdf
IASB document
23/03/2018
09-01 - Issues paper on Rate-regulated Activities - TEG 18-04-05.pdf
Issues Paper
19/03/2018
09-02 ASAF AP 01 - Cover paper (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
09-03 ASAF AP 01A - Unit of account and asset liability definitions (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
09-04 ASAF AP 01B - Scope (For Background only) TEG-CFSS 18-04-05.pdf
IASB document
23/03/2018
10-01 Cover Note - IASB Due Process Handbook Review - TEG-CFSS 2018-04-05.pdf
Cover Note
19/03/2018
10-02 ASAF AP 07 - Due Process Handbook Review (For Background only) TEG - CFSS 18-04-05.pdf
IASB document
23/03/2018
11-01 - Cover note on Primary Financial Statements TEG-CFSS 18-04-05.pdf
Cover Note
23/03/2018
11-02 Issues Paper aggregation and disaggregation - TEG-CFSS 18-04-05.pdf
Issues Paper
26/03/2018
11-03 Issues Paper for financial entities TEG-CFSS 18-04-05.pdf
Issues Paper
19/03/2018
11-04 ASAF 06 PFS cover paper (for Background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
11-05 ASAF 06A PFS approach for financial entities (for Background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
11-06 ASAF 06B PFS Aggregation and disaggregation (for Background only) TEG-CFSS 18-04-05.pdf
IASB document
22/03/2018
12-01 Issues paper on ED Accounting Policies and Accounting Estimates - Amendments to IAS 8 TEG-CFSS 18-04-05.pdf
Issues Paper
19/03/2018
12-02 ASAF 04 Accounting Policies Illustrative examples - TEG-CFSS 18-04-05.pdf
IASB document
20/03/2018
13-01 Cover note Australian study of usefulnes of financial statements CFSS 2018-04-05.pdf
Cover Note
19/03/2018
13-02 ASAF AP 08 - Presentation - Is Financial Reporting Still an Effective Tool for Equity Investors in Australia (For background only) TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
13-03 ASAF AP 08A - Research paper - Is Financial Reporting Still an Effective Tool for Equity Investors in Australia (For background only) TEG-CFSS 18-04-05.pdf
IASB document
21/03/2018
14-01 – Cover note on Goodwill and Impairment - TEG-CFSS 18-04-05.pdf
Cover Note
21/03/2018
14-02 – Issues paper on Goodwill and Impairment – TEG-CFSS 18-04-05.pdf
Issues Paper
19/03/2018
14-03 – ASAF AP 5 – Goodwill and Impairment - (For Background only) TEG-CFSS 18-04-05.pdf
22/03/2018
15-01 IASB Research Programme and PIR of IFRS 10 11 12 TEG-CFSS 18.04.05.pdf
22/03/2018
15-02 ASAF 9A Research Programme (for background only) TEG-CFSS 18-04-05.pdf
19/03/2018
16-01 Topics for Next ASAF meeting in July 2016 - TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
17-01 ASAF 09 - IASB Update and agenda planning - TEG-CFSS 18-04-05.pdf
IASB document
19/03/2018
18-01 ASAF Agenda April 2018 (Revised 16 March 2018)- TEG-CFSS 18-04-05.pdf
IASB document