EFRAG FRB & EFRAG FR TEG Joint Online Meeting - 17 December 2025

17/12/2025 - 17/12/2025
09:00 - 16:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board (FRB)

Live webcast

Watch the live webcast or the on-demand recording at a later stage.

Watch online

Running order

09:55 - 10:00 Agenda & openning of public session
10:00 - 10:45 6. KPIs for SMEs
10:45 - 11:15 7. Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
11:25 - 11:55 8. Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
11:55 - 12:40 9. Intangible assets (IASB research project)
13:15 - 14:45 10. Equity Method
14:45 - 15:00 11. Dynamic Risk Management
Presenters
Wolf Klinz
Presenters
Aleksandra Sivash, Rasmus Sommer
Presenters
Ioana Kiss, Kathrin Schoene
Presenters
Didrik Thrane-Nielsen, Vasileios Dionelis
Presenters
Juan Jose Gomez de la Calzada, Kathrin Schoene
Presenters
Aleksandra Sivash, Vincent Papa
Presenters
Didrik Thrane-Nielsen, Serge Vinogradov

Meeting news

Meeting documents

Meeting documents

00-00 Joint EFRAG FRB and EFRAG FR TEG Webcast meeting 17 December 2025.pdf
06-01 Initiative on potential KPI template for SMEs project presentation - FRB FR TEG 17 December 2025.pdf
EFRAG PowerPoint presentation
07-01 - Cover note FEA on Amendments to IFRS 19 - EFRAG FR TEG - FRB 25-12-17.pdf
Cover Note
07-02 Amendments to IFRS 19 Subsidiaries without Public Accountability Disclosures - FEA - Letter to the EC - EFRAG FR TEG-FRB 25-12-17.pdf
Endorsement Advice
08-01 - Cover note - Translation to a Hyperinflationary Presentation Currency - EFRAG FRB and EFRAG FR TEG - 25-12-17.pdf
Cover Note
08-02 - DEA - Draft letter to EC - Translation to a Hyperinflationary Presentation Currency - EFRAG FRB and EFRAG FR TEG 25-12-17.pdf
Draft endorsement advice
08-03 - DEA - Invitation to comment - Translation to a Hyperinflationary Presentation Currency - EFRAG FRB and EFRAG FR TEG 25-12-17.pdf
Draft endorsement advice
08-04 - EC letter to EFRAG requesting endorsement advice on the Amendments to IAS 21 - EFRAG FRB and EFRAG FR TEG - 25-12-17.pdf
EC Endorsement Advice Request
08-05 - Background paper - IASB Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency - EFRAG FRB and EFRAG FR TEG 25-12-17.pdf
IASB document
09-01 Intangibles - Users' needs of information - EFRAG FRB and FR TEG 25-12-17.pdf
09-02 - Summary of intangible workshops - EFRAG FRB and FR TEG 2025-12-17.pdf
10-01 - Equity Method Redeliberations - FRB FR TEG - 17 Dec 2025.pdf
Issues Paper
10-02 - IAS 28 FVO - Cover Note and Summary of EFRAG IAWG Feedback - EFRAG FRB-FR TEG 2025-12-17.pdf
Cover Note
10-03 - IAS 28 FVO - IASB Staff paper AP12A - EFRAG FRB-FR TEG 2025-12-17.pdf
IASB document

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