EFRAG FRB Physical Meeting - 25 March 2026

25/03/2026 - 25/03/2026
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 public session
09:45 - 10:45 6. KPIs for SMEs
10:45 - 11:00 Break
11:00 - 12:00 7. Risk Mitigation Accounting (RMA)
12:00 - 13:00 Lunch Break
13:00 - 14:00 7. Risk Mitigation Accounting (RMA)
14:00 - 15:00 8. Business Combinations - Disclosures, Goodwill and Impairment
15:00 - 15:15 Break
15:15 - 16:15 9. Provisions - Targeted Improvements
16:15 - 16:15 End of meeting
Presenters
Wolf Klinz
Presenters
Aleksandra Sivash, Rasmus Sommer
Presenters
Didrik Thrane-Nielsen, Serge Vinogradov
Presenters
Didrik Thrane-Nielsen, Serge Vinogradov
Presenters
Isabel Batista, Kathrin Schoene
Presenters
Isabel Batista

Meeting news

Meeting documents

Meeting documents

00-00 EFRAG FRB Physical meeting 25 March 2026 .pdf
00-00 EFRAG FRB Physical meeting 25 March 2026 test .pdf
06-01 - Cover note - EFRAG FRB 2026-03-25.pdf
Cover Note
06-02a EFRAG Draft Assessment for 25 March 2026 FRB meeting clean.pdf
Other EFRAG paper
06-02b EFRAG Draft Assessment for 25 March 2026 FRB meeting (changes marked).pdf
Other EFRAG paper
06-03 Draft Appendix summarising interviews - EFRAG FRB 2026-03-25.pdf
07-01 - RMA - Cover note - EFRAG FRB 26-03-25.pdf
07-02 RMA educational session - EFRAG FRB 26-03-25.pdf
07-03 RMA - Key issues of the RMA model - EFRAG FRB 26-03-25.pdf
07-04 - RMA - Examples - for background - EFRAG FRB 26-03-25.xlsx
Other EFRAG Secretariat Paper
07-05 RMA - Example RMO when RMA at sub level - for background - EFRAG FRB 26-03-25.xlsx
Other EFRAG Secretariat Paper
08-01 - BCDGI - Update on project status - EFRAG FRB meeting - 25 March 2026.pdf
09-01 - Provisions - Cover Note - EFRAG FRB 26-03-25.pdf
Cover Note
09-02 - Provisions - IASB redeliberations - EFRAG FRB 26-03-25.pdf
Issues Paper
09-03 - Background paper - Issues paper on how the IASB should deal with the feedback received in response to ED on provisions - EFRAG FR TEG-CFSS meeting 1 July 2025 - EFRAG FRB 26-03-26.pdf

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