EFRAG FR TEG Online Meeting - 11 February 2026

11/02/2026 - 11/02/2026
09:00 - 12:45
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

10:10 - 10:15 Opening, welcome to public session
10:15 - 10:45 8. Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
10:45 - 11:30 9. KPIs for SMEs
11:30 - 11:40 Break
11:40 - 12:00 10. Risk Mitigation Accounting (RMA)
12:00 - 12:45 11. Amendments to the Fair Value Option (IAS 28)
12:45 - 12:45 End of meeting
Presenters
Sebastien Harushimana
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team

Meeting news

Meeting documents

Meeting documents

00-00 EFRAG FR TEG webcast meeting 11 February 2026.pdf
08-01 - Cover note - Translation to a Hyperinflationary Presentation Currency - EFRAG FR TEG - 26-02-11.pdf
Cover Note
08-02 - Translation to a Hyperinflationary Presentation Currency - Amendments to IAS 21 - FEA - Letter to the EC - EFRAG FR TEG - 26-02-11.pdf
Endorsement Advice
09-01 - Initiative on potential KPI template for SMEs project presentation - FR TEG 11 February 2026.pdf
Issues Paper
11-01 - Issues paper - IAS 28 Fair value option - EFRAG FR TEG 2026-02-11.pdf
Issues Paper
11-01_-_issues_paper_-_ias_28_fair_value_option_-_efrag_fr_teg_2026-02-11.pdf

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