EFRAG FR TEG Online Meeting - 14 April 2026

14/04/2026 - 14/04/2026
09:00 - 16:30
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

09:55 - 10:00 Opening, welcome, apologies
10:00 - 11:30 7. Amendments to the Fair Value Option (IAS 28)
11:30 - 11:45 Break
11:45 - 12:15 8. Risk Mitigation Accounting (RMA)
12:15 - 13:00 Lunch break
13:00 - 14:30 9. Risk Mitigation Accounting (RMA)
Presenters
Sébastien Harushimana EFRAG FR TEG Chair
Presenters
Project team
Presenters
Project team
Presenters
Project team

Meeting documents

Meeting documents

01-00_efrag_fr_teg_webcast_meeting_14_april_2026.pdf
07-01_cover_note_-_ias_28_fvo_-_frb_and_fr_teg_26-04-14.pdf
07-02_-_comment_letter_analysis_-_ias_28_fvo_-_frb_and_fr_teg_26-04-14.pdf
07-03_ias_28_fvo_-_draft_final_comment_letter_marked-up_-_efrag_frb_and_fr_teg_26-04-14.pdf
07-04_ias_28_fvo_-_draft_final_comment_letter_clean_-_efrag_frb_and_fr_teg_26-04-14.pdf
08-01_-_rma_-_cover_note_-_efrag_fr_teg_26-04-14_1.pdf
09-01_-_explaining_the_proposed_modified_rma_model_-_efrag_fr_teg_26-04-14_1.pdf
09-02_-_modified_rma_model_-_step_by_step_-_efrag_fr_teg_26-04-14_upd.pdf
09-03_-_comparison_ed_rma_vs_modified_rma_model_-_efrag_fr_teg_26-04-14_1.pdf
09-04-_example_-_modified_rma_model_-_efrag_fr_teg_26-04-14_1.xlsx

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