EFRAG FR TEG - CFSS Physical Meeting - 19 March 2026

19/03/2026 - 19/03/2026
09:00 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Technical Expert Group (FR TEG)

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

Watch online

Running order

09:00 - 09:05 1. Opening
10:10 - 10:15 Opening of public session
10:15 - 11:00 5. Risk Mitigation Accounting
11:00 - 11:10 Break
11:10 - 11:40 6. Post-implementation Review of IFRS 9—Hedge Accounting
11:40 - 12:00 7. IFRS Foundation Due Process Handbook
12:00 - 12:20 8. EFRAG draft assessment of the interest in a voluntary template for key information of SMEs at ESAP
12:20 - 13:05 9. Statement of Cash Flows and Related Matters
13:05 - 13:45 Lunch Break
13:45 - 14:15 10. Amendments to the Fair Value Option (IAS 28)
14:15 - 15:00 11. Post-implementation Review of IFRS 16 Leases
15:00 - 15:30 12. EC IFRIC support and monitoring IFRIC deliberations
15:30 - 15:50 13. Valuation – IVSC ED
15:50 - 16:00 Break
16:00 - 16:30 14. Provisions—Targeted Improvements
16:30 - 17:15 15. Equity method
17:15 - 17:20 16. Agenda topics for next EFRAG FR TEG-CFSS and ASAF meetings
17:20 - 17:20 End of the meeting
17:25 - 17:25 17. SAICA’s project on statement of cash flows (for background papers only)
17:25 - 17:30 18. Connections between financial statements and sustainabili (for background papers only)y disclosures
17:30 - 17:35 19. Presentation of taxes and related amounts in Income statement in accordance with IFRS 18 Presentation and Disclosure in Financial Statements (for background papers only)
Presenters
Sebastien Harushimana
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Project team
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EFRAG Secretariat

Meeting documents

Meeting documents

05-01 - RMA - Cover note - EFRAG FR TEG-CFSS 26-03-19.pdf
Cover Note
05-01_-_rma_-_cover_note_-_efrag_fr_teg-cfss_26-03-19.pdf
05-02 RMA - EFRAG FR TEG-CFSS 26-03-19.pdf
EFRAG PowerPoint presentation
05-02_rma_-_efrag_fr_teg-cfss_26-03-19.pdf
05-03_-ap1_risk_mitigation_accounting_asaf_march_background_paper_-_efrag_fr_teg-cfss_2026-03-19.pdf
06-01 PIR IFRS 9 Hedge Accounting - Issues paper - EFRAG FR TEG - CFSS 26-03-19.pdf
06-01_pir_ifrs_9_hedge_accounting_-_issues_paper_-_efrag_fr_teg_-_cfss_26-03-19.pdf
06-02 - AP8_PIR Hedge accounting Phase 1–Identifying matters to be examined_ASAF_March (background paper) - EFRAG FR TEG - CFSS 2026-03-19.pdf
08-01 Initiative on potential KPI template for SMEs project presentation (for background)- FR TEG - CFSS 19 March 2026.pdf
EFRAG PowerPoint presentation
08-01_initiative_on_potential_kpi_template_for_smes_project_presentation_for_background-_fr_teg_-_cfss_19_march_2026.pdf
09-01 - SCF and Related Matters - EFRAG FR TEG-CFSS 26-03-19.pdf
EFRAG PowerPoint presentation
09-01_-_scf_and_related_matters_-_efrag_fr_teg-cfss_26-03-19.pdf
09-02 ASAF AP4_Statement of Cash Flows (for background only) - EFRAG FR TEG-CFSS 26-03-19.pdf
09-02_asaf_ap4_statement_of_cash_flows_for_background_only_-_efrag_fr_teg-cfss_26-03-19.pdf
10-01 Amendments to the Fair Value Option (IAS 28) - EFRAG FR TEG-CFSS 26-03-19.pdf
Other EFRAG Secretariat Paper
10-01_amendments_to_the_fair_value_option_ias_28_-_efrag_fr_teg-cfss_26-03-19.pdf
10-02 ASAF paper IAS 28 FVO - EFRAG FR TEG-CFSS 26-03-19 - background paper.pdf
IASB document
10-02_asaf_paper_ias_28_fvo_-_efrag_fr_teg-cfss_26-03-19_-_background_paper.pdf
10-03 EFRAG DCL IAS 28 FVO - EFRAG FR TEG-CFSS 26-03-19 - background paper.pdf
Draft comment letter
11-01 - PIR IFRS 16 - Cover note - EFRAG FR TEG-CFSS meeting 26-03-19 .pdf
11-01_-_pir_ifrs_16_-_cover_note_-_efrag_fr_teg-cfss_meeting_26-03-19.pdf
11-02 IASB Background paper AP9_PIR of IFRS 16 Leases_ASAF_March - EFRAG TEG CFSS 19 March 2026.pdf
11-02_iasb_background_paper_ap9_pir_of_ifrs_16_leases_asaf_march_-_efrag_teg_cfss_19_march_2026.pdf
11-03 Background Paper AP9A_PIR of IFRS 16 Leases_Cover paper_ASAF_March (Ito be discussed in March by IASB) TEG CFSS 19-03-2026.pdf
11-03_background_paper_ap9a_pir_of_ifrs_16_leases_cover_paper_asaf_march_ito_be_discussed_in_march_by_iasb_teg_cfss_19-03-2026.pdf
11-04 AP9B_PIR of IFRS 16 Leases_Ongoing costs for lessees (measurement)_ASAF_March (Ito be discussed in March by IASB) TEG CFSS.pdf
11-04_ap9b_pir_of_ifrs_16_leases_ongoing_costs_for_lessees_measurement_asaf_march_ito_be_discussed_in_march_by_iasb_teg_cfss.pdf
11-05 AP9C_PIR of IFRS 16 Leases_Lessees' application of judgements_ASAF_March (Ito be discussed in March by IASB) TEG CFSS 19-0.pdf
11-05_ap9c_pir_of_ifrs_16_leases_lessees_application_of_judgements_asaf_march_ito_be_discussed_in_march_by_iasb_teg_cfss_19-0.pdf
11-06 AP9D_PIR of IFRS 16 Leases_Review of entities' lease-related disclosure practices_ASAF_March (Ito be discussed in March by.pdf
11-06_ap9d_pir_of_ifrs_16_leases_review_of_entities_lease-related_disclosure_practices_asaf_march_ito_be_discussed_in_march_by.pdf
12-01 Update on IFRS IC activities - EFRAG FR TEG CFSS 26-03-19.pdf
13-01 2026.03.19 IVS Exposure Draft Roadshow Presentation EFRAG EFRAG TEG CFSS.pdf
13-01_2026.03.19_ivs_exposure_draft_roadshow_presentation_efrag_efrag_teg_cfss.pdf
14-01 - Provisions - Levies - application requirements - EFRAG FR TEG-CFSS 26-03-19.pdf
Issues Paper
14-01_-_provisions_-_levies_-_application_requirements_-_efrag_fr_teg-cfss_26-03-19.pdf
14-02 - ap7-provisions-levies (background paper) - EFRAG FR TEG-CFSS 26-03-19.pdf
IASB document
14-02_-_ap7-provisions-levies_background_paper_-_efrag_fr_teg-cfss_26-03-19.pdf
14-03 - ap7a-application-requirements (background paper) - EFRAG FR TEG-CFSS 26-03-19.pdf
IASB document
14-03_-_ap7a-application-requirements_background_paper_-_efrag_fr_teg-cfss_26-03-19.pdf
14-04 - ap7b-rebuttable-non-rebuttable-presumption (background paper) - EFRAG FR TEG-CFSS 26-03-19.pdf
IASB document
14-04_-_ap7b-rebuttable-non-rebuttable-presumption_background_paper_-_efrag_fr_teg-cfss_26-03-19.pdf
15-01 - Equity Method - FR TEG CFSS - 19 March 2026.pdf
Other EFRAG Secretariat Paper
15-01_-_equity_method_-_fr_teg_cfss_-_19_march_2026.pdf
15-02 - ap2-cover-paper-equity method (background paper).pdf
IASB document
15-02_-_ap2-cover-paper-equity_method_background_paper.pdf
15-03 - AP2A-transactions-associates-feedback - Equity method (background paper).pdf
IASB document
15-03_-_ap2a-transactions-associates-feedback_-_equity_method_background_paper.pdf
16-01 - AP12_Agenda planning and feedback_ASAF_March (background paper) - EFRAG FR TEG - CFSS 2026-03-19.pdf
16-01_-_ap12_agenda_planning_and_feedback_asaf_march_background_paper_-_efrag_fr_teg_-_cfss_2026-03-19.pdf
17-01 - AP3_SAICA CFS slides_ASAF_March (background paper) - EFRAG FR TEG - CFSS 2026-03-19.pdf
17-01_-_ap3_saica_cfs_slides_asaf_march_background_paper_-_efrag_fr_teg_-_cfss_2026-03-19.pdf
18-01 - AP5A EFRAG Connectivity DP Presentation ASAF_March - background paper - EFRAG FR TEG-CFSS 26-03-19.pdf
18-01_-_ap5a_efrag_connectivity_dp_presentation_asaf_march_-_background_paper_-_efrag_fr_teg-cfss_26-03-19.pdf
18-02 - AP5B Connections IASB slides ASAF March - background paper - EFRAG FR TEG-CFSS 26-03-19.pdf
IASB document
19-01 - AP10_SOCPA Presentation- Zakat_ASAF_March (background paper) - EFRAG FR TEG - CFSS 2026-03-19.pdf
19-01_-_ap10_socpa_presentation-_zakat_asaf_march_background_paper_-_efrag_fr_teg_-_cfss_2026-03-19.pdf
EFRAG FR TEG - CFSS meeting 19 March 2026 - Agenda.pdf
efrag_fr_teg_-_cfss_meeting_19_march_2026_-_agenda.pdf

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