EFRAG FRB Online Meeting - 26 February 2026
- 26/02/2026
- 26/02/2026
- EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
- EFRAG FR Board
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 |



