EFRAG FR TEG Online Meeting - 15 January 2026

15/01/2026 - 15/01/2026
08:40 - 16:30
Online Meeting
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 of public session
10:00 - 11:30 7. Dynamic Risk Management (DRM)
11:30 - 11:40 Break
11:40 - 13:10 7. Dynamic Risk Management (DRM)
13:10 - 13:50 Lunch break
13:50 - 15:05 8. Rate-regulated Activities
15:05 - 15:15 Break
15:15 - 16:30 9. Statement of cash flows and related matters (IASB research project)
16:30 - 16:30 End of meeting
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 15 January 2026 - Revised.pdf
07-01 - RMA - Cover note - EFRAG FR TEG 26-01-15.pdf
07-02 - RMA - Draft Comment Letter - EFRAG FR TEG 26-01-15.pdf
07-03- RMA - Examples - EFRAG FR TEG 26-01-15.xlsx
Other EFRAG Secretariat Paper
07-04 RMA - Example RMO when RMA at sub level - EFRAG FR TEG 26-01-15.xlsx
Other EFRAG Secretariat Paper
08-01 - Cover note - RRA sweep issues - EFRAG FR TEG 26-01-15.pdf
08-02 - Recognition conditions - Issues paper - EFRAG FR TEG 26-01-15.pdf
08-03 - Inflation adjustments to the RCB - Issues paper - EFRAG FR TEG 26-01-15.pdf
09-01 Cover Note SCF and Related Matters - FR TEG 26 - 01 -15.pdf
Cover Note
09-02 - Cash flow measures - EFRAG FR TEG 26-01-15.pdf
Issues Paper
09-03 - Classification and presentation of cash flows - EFRAG FR TEG 26-01-15.pdf
Issues Paper
09-04 - Presentation of cash flows from discontinued operations - EFRAG FR TEG 26-01-15.pdf
Issues Paper