Amendments to the Fair Value Option (IAS 28) Active Exposure draft consultation Vincent Papa Sapna Heeralall Menu: Project phase Description Documents Meeting documents Meetings Projects news EFRAG FR TEG Online Meeting - 14 April 2026 07-01_cover_note_-_ias_28_fvo_-_frb_and_fr_teg_26-04-14.pdf 07-02_-_comment_letter_analysis_-_ias_28_fvo_-_frb_and_fr_teg_26-04-14.pdf 07-03_ias_28_fvo_-_draft_final_comment_letter_marked-up_-_efrag_frb_and_fr_teg_26-04-14.pdf 07-04_ias_28_fvo_-_draft_final_comment_letter_clean_-_efrag_frb_and_fr_teg_26-04-14.pdf EFRAG FR TEG - CFSS Physical Meeting - 19 March 2026 10-01 Amendments to the Fair Value Option (IAS 28) - EFRAG FR TEG-CFSS 26-03-19.pdf 10-02 ASAF paper IAS 28 FVO - EFRAG FR TEG-CFSS 26-03-19 - background paper.pdf 10-03 EFRAG DCL IAS 28 FVO - EFRAG FR TEG-CFSS 26-03-19 - background paper.pdf EFRAG FRB Online Meeting - 26 February 2026 09-01 - IAS 28 Fair value option - Cover Note - EFRAG FRB and FR TEG 26-02-26.pdf 09-02 IAS 28 Fair value option - EFRAG DCL - EFRAG FRB and FR TEG 26-02-26.pdf EFRAG FR TEG Online Meeting - 11 February 2026 11-01 - Issues paper - IAS 28 Fair value option - EFRAG FR TEG 2026-02-11.pdf EFRAG FRB & EFRAG FR TEG Joint Online Meeting - 17 December 2025 10-02 - IAS 28 FVO - Cover Note and Summary of EFRAG IAWG Feedback - EFRAG FRB-FR TEG 2025-12-17.pdf 10-03 - IAS 28 FVO - IASB Staff paper AP12A - EFRAG FRB-FR TEG 2025-12-17.pdf
Amendments to the Fair Value Option (IAS 28) Active Exposure draft consultation Vincent Papa Sapna Heeralall
