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EFRAG FRB Online Meeting - 26 February 2026

Running order

# Agenda item Start time End time Presenters Documents
  26/02/2026        
  Agenda & opening of the public session 09:40 09:45 00-00 EFRAG FRB Webcast meeting 26 February 2026.pdf
  6. Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21) 09:45 10:15 Didrik Thrane-Nielsen, Vasileios Dionelis
  7. Statement of cash flows and related matters (IASB project) 10:15 11:00 Vincent Papa, Ioana Kiss
  8. KPIs for SMEs 11:00 11:45 Rasmus Sommer, Aleksandra Sivash
  Break to move to the joint session with EFRAG FR TEG 11:45 12:00
  9. Amendments to the Fair Value Option (IAS 28) 12:00 13:00 Vincent Papa, Sapna Heeralall
  End of meeting 13:00 13:00