EFRAG FR TEG Online Meeting - 11 June 2026

11/06/2026 - 11/06/2026
09:00 - 16:10
Microsoft Teams
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

10:05 - 11:50 7. Joint session with EFRAG FRB on Amendments to the Fair Value Option (IAS 28)
11:20 - 11:30 Break
11:30 - 22:15 8. Financial Instruments with Characteristics of Equity (FICE)
12:15 - 12:45 9. PIR IFRS 9 Hedge Accounting
12:45 - 13:30 Lunch Break
13:30 - 14:30 10. Statement of Cash Flows and Related Matters
14:30 - 15:00 11. Risk Mitigation Accounting (RMA)
15:00 - 15:10 Break
15:10 - 16:10 12. Provisions - Targeted Improvements
Presenters
Vincent Papa Sapna Heeralall
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team
Presenters
Project Team

Meeting documents

Meeting documents

07-01_-_cover_note_-_fvo_ias_28_-_efrag_frb_and_fr_teg_2026-06-11.pdf
07-02_-_preparatory_draft_of_the_endorsement_advice_-_ias_28_fvo_-_efrag_frb_and_fr_teg_2026-06-11.pdf
07-03_-_preparatory_dea_-_invitation_to_comment_-_ias_28_fvo_-_efrag_frb_and_fr_teg_2026-06-11.pdf
08-01_fice_-_cover_note_-_efrag_fr_teg_26-06-11.pdf
08-02_fice_update_-_contingent_settlement_provisions_-_efrag_fr_teg_26-06-11.pdf
08-03_fice_-_contingent_settlement_provisions_-_scope_and_discretionary_payments_-_efrag_fr_teg_26-06-11_-_for_background.pdf
08-04_fice_-_contingent_settlement_provisions_-_measurement_-_efrag_fr_teg_26-06-11_-_for_background.pdf
08-05_fice_-_contingent_settlement_provisions_-_liquidation_and_not_genuine_-_efrag_fr_teg_26-06-11_-_for_background.pdf
09-01_pir_ifrs_9_hedge_accounting_-_cover_note_-_efrag_fr_teg_26-06-11.pdf
10-01_-_scf_-_cover_note_-_efrag_fr_teg_26-06-11.pdf
10-02_-_scf_project_cash_and_cash_equivalents_-_efrag_fr_teg_26-06-11.pdf
10-03_-_scf_improving_disaggregation_of_cash_flow_information_-_efrag_fr_teg_26-06-11.pdf
11-01_-_rma_-_cover_note_-_efrag_fr_teg_26-06-11.pdf
12-01_-_provisions_-_cover_note_-_efrag_fr_teg_26-06-11.pdf
12-02_-_provisions_-_levies_-_efrag_fr_teg_26-06-11.pdf

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