EFRAG FR TEG Online Meeting - 11 February 2026
- 11/02/2026
- 11/02/2026
- EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
- EFRAG FR Technical Expert Group
Meeting news
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10/02/2026 - EFRAG FR TEG Online Meeting - 11 February 2026
The meeting will be open for duly registered observers on 11 February 2026 from 10:15 to 12:45 hrs (CET). EFRAG reserves the right to have closed sessions at any point in time during the debates.
Running order
| # | Agenda item | Start time | End time | Presenters | Documents |
|---|---|---|---|---|---|
| 11/02/2026 | |||||
| 1. Opening, welcome, apologies | 09:00 | 09:05 | Sebastien Harushimana | ||
| 2. Summary of Decisions | 09:05 | 09:10 | Sebastien Harushimana |
02-02 - SoD EFRAG FR TEG 21 January 2026 - EFRAG FR TEG 26-02-11 02-01 - SoD EFRAG FR TEG 15 January 2026 - EFRAG FR TEG 26-02-11 |
|
| 3. SR pillar update | 09:10 | 09:20 | Chiara Del Prete | ||
| 4. FR pillar update | 09:20 | 09:30 | Sebastien Harushimana | ||
| 5. ESMA, EC and IASB Update | 09:30 | 09:50 | ESMA Staff, EC Staff, IASB Staff |
05-01 - IASB Technical update -EFRAG FR TEG meeting 11-02-2026.pdf |
|
| 6. Update from the Working Group (FIWG) | 09:50 | 09:55 | Chairman of working group | ||
| 7. Appointment of new members of the User Panel working group | 09:55 | 10:10 | Kathrin Schoene |
07 - 01 Composition of ther EFRAG USER Panel 2025 selection.pdf |
|
| Opening, welcome to public session | 10:10 | 10:15 | Sebastien Harushimana |
00-00 EFRAG FR TEG webcast meeting 11 February 2026.pdf |
|
| 8. Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21) | 10:15 | 10:45 | Project team |
08-01 - Cover note - Translation to a Hyperinflationary Presentation Currency - EFRAG FR TEG - 26-02-11 08-02 - Translation to a Hyperinflationary Presentation Currency - Amendments to IAS 21 - FEA - Letter to the EC - EFRAG FR TEG - 26-02-11 |
|
| 9. KPIs for SMEs | 10:45 | 11:30 | Project team |
09-01 - Initiative on potential KPI template for SMEs project presentation - FR TEG 11 February 2026.pdf |
|
| Break | 11:30 | 11:40 | |||
| 10. Risk Mitigation Accounting (RMA) | 11:40 | 12:00 | Project team | ||
| 11. Amendments to the Fair Value Option (IAS 28) | 12:00 | 12:45 | Project team |
11-01 - Issues paper - IAS 28 Fair value option - EFRAG FR TEG 2026-02-11.pdf |
|
| End of meeting | 12:45 | 12:45 |
