EFRAG TEG-CFSS meeting March 2019

20/03/2019 - 20/03/2019
10:00 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Running order

10:20
11:00
06. Accounting treatment of Initial Coin Offerings and Tokens in France
11:00
11:15
Break
11:15
11:45
07. Disclosure Initiative – Targeted Standards-level Review
11:45
12:15
08. Accounting Policy Changes (Proposed Amendments to IAS 8)
12:00
12:15
09. IFRS Foundation – Due Process Handbook Review
12:15
12:45
10. AABS’s presentation on Improving the impairment testing model in IAS 36 Impairment of Assets
12:45
13:30
Lunch
13:30
14:00
11. Business Combinations under Common Control
14:00
14:30
12. SMEs that are subsidiaries
14:30
15:00
13. AASB’s presentation on IFRS Practice Statement 2: Making Materiality Judgements to reporting climate-related and other emerging risks
15:00
15:30
14. Provisions
15:30
15:45
Breah
15:45
16:00
15. Onerous Contracts – Costs of Fulfilling a Contract (Proposed Amendments to IAS 37)
16:00
16:25
16. Management Commentary Practice Statement
16:25
16:30
17. Agenda topics for next CFSS meeting
Presenters
Cedric Tonnerre
Documents
Presenters
Hocine Kebli, Ricardo Torres Ruiz-Olivares
Documents
Presenters
Archive - Lina Lemessiou, Hocine Kebli
Documents
Presenters
Archive - Robert Stojek, Galina Borisova
Documents
Presenters
Galina Borisova, Isabel Batista
Documents
Presenters
Ioana Kiss, Rasmus Sommer
Documents
Presenters
Hocine Kebli
Documents
Presenters
Archive - Lina Lemessiou, Hocine Kebli
Documents
Presenters
Archive - Robert Stojek
Documents
Presenters
Archive - Robert Stojek
Documents
Presenters
Hocine Kebli, Vincent Papa
Documents
Presenters
Archive - Patricia McBride
Documents

Meeting news

Meeting documents

28/02/2019
06-01 ASAF 01 ANC Presentation ICOs and tokens - TEG - CFSS 19-03-20.pdf
IASB document
08/03/2019
07-01 Issues paper -Targeted Standards-level Review of Disclosures TEG-CFSS 19-03-20.pdf
Issues Paper
02/03/2019
07-02 ASAF 11 Targeted Standards-level Review - Cost-Benefit consideration- TEG - CFSS 19-03-20.pdf
IASB document
02/03/2019
07-03 ASAF 11A Targeted Standards-level Review -Summary Users Outreach - TEG - CFSS 19-03-20.pdf
IASB document
02/03/2019
07-04 ASAF 11B Targeted Standards-level Review -Investor briefing material - TEG - CFSS 19-03-20.pdf
IASB document
12/03/2019
08-01 Cover note - Accounting Policy Changes- TEG-CFSS 19-03-20.pdf
Cover Note
11/03/2019
08-02 ASAF 05 Cover Memo Accounting Poilcy Changes -EFRAG TEG-CFSS 19-03-20.pdf
11/03/2019
08-03 ASAF 05A Accounting Policy Changes - Proposed ways forward- EFRAG TEG-CFSS 19-03-20.pdf
11/03/2019
08-04 ASAF 05B Accounting Policy Changes feedback summary -EFRAG TEG-CFSS 19-03-20.pdf
13/03/2019
09-01 IFRS Foundation Due Process Handbook Review - Cover Note - TEG-CFSS 19-03-20.pdf
Cover Note
10/03/2019
09-02 ASAF 12 Due Process Handbook - for background only - TEG-CFSS 19-03-20.pdf
IFRS Foundation document
13/03/2019
10-01 - Issues paper - AASB Research Report - Perspectives of IAS 36 - TEG-CFSS 19-03-20.pdf
Issues Paper
12/03/2019
10-02 - ASAF 13 AASB research report - Perspectives of IAS 36-for background only - TEG-CFSS 19-03-20.pdf
External paper for meeting
07/03/2019
11-01 BCUCC between wholly owned entities -Issues paper - TEG-CFSS 19-03-20.pdf
Issues Paper
03/03/2019
11-02 ASAF 08 BCUCC Cover Paper - for background only - TEG - CFSS 19-03-20.pdf
IASB document
03/03/2019
11-03 ASAF 08A BCUCC Overview of the staff approach - for background only - TEG - CFSS 19-03-20.pdf
IASB document
03/03/2019
11-04 ASAF 08B Lenders and other creditors in BCUCC - for background only - TEG - CFSS 19-03-20.pdf
IASB document
06/03/2019
12-01 - Issues paper Subsidiaries that are SMEs - TEG - CFSS 19-03-20.pdf
Issues Paper
28/02/2019
12-02 ASAF 09 SMEs that are subsidiaries -TEG - CFSS 19-03-20.pdf
IASB document
13/03/2019
13-01 Cover note - AASB-AUASB Bulletin on assessing materiality for climate-related and other emerging risks disclosures - TEG-CFSS 19-03-20.pdf
Cover Note
11/03/2019
13-02 ASAF 07A AASB and AUASB Joint Bulletin - TEG-CFSS 19-03-20.pdf
IASB document
11/03/2019
13-03 ASAF 07B AASB slide presentation - TEG- CFSS 19-03-20.pdf
IASB document
10/03/2019
14-01 IASB Research Project Provisions - Cover Note - TEG-CFSS 19-03-20.pdf
Cover Note
07/03/2019
14-02 ASAF 06 IASB Research Project Provisions - for background only - TEG-CFSS 19-03-20.pdf
IASB document
08/03/2019
15-01 Onerous contracts Cost of Fulfilling a Contract - Cover note - TEG-CFSS 19-03-20.pdf
Cover Note
08/03/2019
15-02 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous - TEG-CFSS 19-03-20.pdf
Draft comment letter
07/03/2019
15-03 ASAF 04 Onerous contracts Cost of Fulfilling a Contract - for background only - TEG-CFSS 19-03-20.pdf
IASB document
07/03/2019
15-04 ASAF 04A In Brief Article Onerous contracts - for background only - TEG-CFSS 19-03-20.pdf
IASB document
11/03/2019
16-01 Issues Paper - Management Commentary Practice Statement TEG-CFSS 19-03-20.pdf
Issues Paper
02/03/2019
16-02 ASAF 02 MCPS - TEG - CFSS 19-03-20.pdf
IASB document
02/03/2019
17-01 Topics for the July 2019 ASAF Meeting - TEG - CFSS 19-03-20.pdf
IASB document