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Amortised Cost Measurement

Active
Monitoring
Didrik Thrane-Nielsen
Serge Vinogradov
Vasileios Dionelis

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EFRAG FR TEG -CFSS Online Meeting - 17 September 2026

06-01_-_amortised_cost_-_cover_note_-_efrag_fr_teg-cfss_26-09-17_1.pdf
06-02_-_ap1a_acm_asaf_october_overview_of_tentative_decisions_-_background_paper_-_efrag_fr_teg-cfss_26-09-17_1.pdf
06-03_-_acm_asaf_october_ap1b_contingent_settlement_provisions_-_background_paper_-_efrag_fr_teg-cfss_26-09-17_1.pdf

EFRAG FR TEG & User Panel Joint Physical Meeting - 12 May 2026

10-01_amortised_cost_-_subsequent_changes_to_the_eir_-_efrag_fr_teg_and_efrag_user_panel_26-05-12_1.pdf

EFRAG FR TEG Webcast Meeting 22 October 2025

07-01_amortised_cost_-_cover_note_-_efrag_fr_teg_25-10-22.pdf
07-02_amortised_cost_-_determining_eir_at_initial_recognition_-_efrag_fr_teg_25-10-22.pdf
07-03_amortised_cost_-_subsequent_changes_to_the_eir_-_efrag_fr_teg_25-10-22.pdf
07-04_amortised_cost_-_modification_of_financial_instruments_-_efrag_fr_teg_25-10-22.pdf

EFRAG FR TEG - CFSS Physical meeting 3 December 2024

08-01 Amortised Cost - Cover Note - EFRAG FR TEG - CFSS 24-12-03.pdf
08-02 Amortised Cost Measurement Project objectives and scope (ASAF paper - for background) - EFRAG FR TEG FCSS 24-12-03.pdf

EFRAG FR TEG Physical Meeting 7 October 2024

06-01 Amortised Cost - Cover Note - EFRAG FR TEG 24-10-07.pdf
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