EFRAG FR TEG Physical Meeting - 20 March 2026

20/03/2026 - 20/03/2026
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

09:30 - 09:30 Opening of public session
09:35 - 10:30 5. KPI for SMEs
10:30 - 10:45 Break
10:45 - 11:45 6. Financial Instruments with Characteristics of Equity (FICE)
11:45 - 12:45 7. Risk Mitigation Accounting (RMA)
12:45 - 13:45 Lunch Break
13:45 - 14:45 7. Risk Mitigation Accounting (RMA)
14:45 - 15:30 8. IFRS 9 Amortised Cost Measurement
15:30 - 15:45 Break
15:45 - 16:45 9. Provisions - Targeted Improvements
16:45 - 16:45 End of meeting
Presenters
Sebastien Harushimana
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team
Presenters
Project team

Meeting news

Meeting documents

Consultation

05-01 Cover note - KPIs for SMEs - 2026-03-20.pdf
Cover Note

Meeting documents

05-02 EFRAG Draft Assessment Report - EFRAG FR TEG 26-03-20.pdf
Other EFRAG paper
05-03 Draft appendix summaring interviews - EFRAG FR TEG 26-03-20.pdf
Other EFRAG paper
06-01 FICE - Cover note - EFRAG FR TEG 26-03-20.pdf
Cover Note
06-02 FICE - Issues paper - Fixed-for-fixed condition - EFRAG FR TEG 26-03-20.pdf
Issues Paper
07-01 - RMA - Cover note - EFRAG FR TEG 26-03-20.pdf
07-02 RMA educational session from IASB Staff - EFRAG FR TEG 26-03-20.pdf
IASB document
07-03 RMA - Key issues of the RMA model - EFRAG FR TEG 26-03-20.pdf
07-04 - RMA - Examples - for background - EFRAG FR TEG 26-03-20.xlsx
Other EFRAG Secretariat Paper
07-05 RMA - Example RMO when RMA at sub level - for background - EFRAG FR TEG 26-03-20.xlsx
Other EFRAG Secretariat Paper
08-01 - Amortised Cost - Cover Note - EFRAG FR TEG 26-03-20.pdf
Cover Note
08-02 - Amortised Cost - Definition of modification - EFRAG FR TEG 26-03-20.pdf
Issues Paper
08-03 - Amortised Cost - Substantial modification - EFRAG FR TEG 26-03-20.pdf
Issues Paper
09-01 - Provisions - Cover Note - EFRAG FR TEG 26-03-20.pdf
Cover Note
09-02 - Provisions - Aspects of the recognition criteria - EFRAG FR TEG 26-03-20.pdf
Issues Paper

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