EFRAG FRB Online Meeting - 26 February 2026

26/02/2026 - 26/02/2026
09:00 - 16:30
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

09:40 - 09:45 Agenda & opening of the public session
09:45 - 10:15 6. Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
10:15 - 11:00 7. Statement of cash flows and related matters (IASB project)
11:00 - 11:45 8. KPIs for SMEs
11:45 - 12:00 Break to move to the joint session with EFRAG FR TEG
12:00 - 13:00 9. Amendments to the Fair Value Option (IAS 28)
13:00 - 13:00 End of meeting
Presenters
Didrik Thrane-Nielsen, Vasileios Dionelis
Presenters
Ioana Kiss, Vincent Papa
Presenters
Aleksandra Sivash, Rasmus Sommer
Presenters
Sapna Heeralall, Vincent Papa

Meeting news

Meeting documents

Meeting documents

00-00 EFRAG FRB Webcast meeting 26 February 2026.pdf
06-01 - Cover note - Translation to a Hyperinflationary Presentation Currency - EFRAG FRB - 26-02-26.pdf
Cover Note
06-02 - Translation to a Hyperinflationary Presentation Currency - Amendments to IAS 21 - FEA - Letter to the EC - EFRAG FRB - 26-02-26.pdf
Endorsement Advice
07-01 - SCF and Related Matters - EFRAG FRB 26-02-26.pdf
EFRAG PowerPoint presentation
08-01 - Initiative on potential KPI template for SMEs project presentation - FRB 26 February 2026.pdf
Issues Paper

Exposure draft consultation

09-01 - IAS 28 Fair value option - Cover Note - EFRAG FRB and FR TEG 26-02-26.pdf
Cover Note
09-02 IAS 28 Fair value option - EFRAG DCL - EFRAG FRB and FR TEG 26-02-26.pdf
Draft comment letter

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