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Public Conference of the EFRAG technical group (EFRAG TEG)

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Amendments to IAS 41 — Bearer plants
May 20, 2014 01:30 PM
The staff recommended providing an exemption from applying IAS 8 in full in the first period of applying the ‘bearer plants’ amendments to IAS 16 and IAS 41. The Board agreed.
Amendments to IAS 41 – Bearer Plants
Apr 23, 2014 10:00 AM
The Board discussed whether the necessary due process steps had been adhered to, which was the case. There will potentially be two Board members who signalled their intent to dissent from the final amendments.
Amendments to IAS 41 – Bearer Plants
Mar 21, 2014 01:00 PM
For this session the project manager presented a paper containing remaining issues raised by only a number of respondents to the Exposure Draft. The staff did not propose any significant changes to the ED.
Agriculture: Bearer plants
Feb 20, 2014 09:00 AM
The Board discussed three issues: (1) the scope of the amendments, (2) accounting for produce growing on bearer plants, and (3) guidance on applying IAS 16 to bearer plants.
IASB projects review
Jun 10, 2013 08:30 AM
Sue Lloyd and Alan Teixeira provided the IFRS Advisory Council with a review the current work of the IASB.
IAS 41 / IFRS 13 — Valuation of biological assets
May 22, 2013 02:10 PM
The Board discussed the Staff's two options on how to best proceed with clarifying the use of a residual method as an example of possible valuation technique to measure the fair value of biological assets that are physically attached to land, if the biological assets have no separate market but an active market does exist for the combined assets as a group.
IAS 41 Agriculture (IASB only)
Mar 19, 2013 10:00 AM
The Board discussed whether all necessary due process steps have been completed so the staff can begin the balloting process for an Exposure Draft of proposed amendments to IAS 16 and IAS 41.
Review of tentative agenda decisions from November update
Mar 12, 2013 10:10 AM
The Committee discussed the valuation of biological assets using a residual method and accounting for reverse acquisition transactions where the acquiree is not a business.
Feb 26, 2013 11:00 AM
Filippo Poli, a member of the EFRAG Technical Staff, presented the preliminary feedback analysis of the comments received on the EFRAG discussion paper and Dr Teixeira made a presentation of early stage activities on the IASB’s project to develop a disclosure framework, in particular its late-2012 survey of users and preparers on various disclosure issues and the public forum on disclosure held on 28 January 2013 in London.
IAS 41 — Bearer biological assets (IASB only)
Feb 22, 2013 09:00 AM
The Board discussed the remaining issues in the limited scope project on bearer biological assets (BBAs): (1) how to apply a cost model to BBAs (2) requirements for produce growing on BBAs and (3) transition requirements.

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