EFRAG FRB Online Meeting - 26 February 2026

Start date: 26/02/2026
End date: 26/02/2026
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG FR Board

Meeting news

10/02/2026 - EFRAG FRB Online Meeting - 26 February 2026

The meeting will be open for duly registered observers on 26 February 2026 from 09:45 to 13:00 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
	26/02/2026
	2. Summary of Discussions and Decisions	09:05	09:10	Wolf Klinz	02-01 - SoD EFRAG FRB 29 January 2026 - EFRAG FRB 26-02-26
	4. Report of the EFRAG FR TEG Chair	09:20	09:30	Sebastien Harushimana	04-02 IAS 28 FVO - Summary of FIWG and IAWG joint meeting 20 February 2026 - EFRAG FRB 26-02-25 - for background 04-01 - SoD EFRAG FR TEG 11 February 2026 - EFRAG FRB 26-02-26
	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	06-01 - Cover note - Translation to a Hyperinflationary Presentation Currency - EFRAG FRB - 26-02-26 06-02 - Translation to a Hyperinflationary Presentation Currency - Amendments to IAS 21 - FEA - Letter to the EC - EFRAG FRB - 26-02-26
	7. Statement of cash flows and related matters (IASB project)	10:15	11:00	Vincent Papa, Ioana Kiss	07-01 - SCF and Related Matters - EFRAG FRB 26-02-26.pdf
	8. KPIs for SMEs	11:00	11:45	Rasmus Sommer, Aleksandra Sivash	08-01 - Initiative on potential KPI template for SMEs project presentation - FRB 26 February 2026.pdf
	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	09-01 - IAS 28 Fair value option - Cover Note - EFRAG FRB and FR TEG 26-02-26 09-02 IAS 28 Fair value option - EFRAG DCL - EFRAG FRB and FR TEG 26-02-26.pdf
	End of meeting	13:00	13:00