The Financial Instruments Working Group (EFRAG FIWG) provides support to EFRAG FR TEG on financial instrument reporting issues. Members of the Group have considerable expertise in financial instrument reporting matters and more generally in IFRS issues and practice. The frequency of meetings of the Group depends on the issues on the agenda. The group is supported by members of the EFRAG Secretariat.
The European Investment Bank (EIB), the International Swaps and Derivatives Association (ISDA), the European Commission, the European Banking Authority (EBA) and the European Securities and Markets Authority (ESMA) have been granted observer status.
IASB members and staff are also invited to participate as observers as part of the IASB outreach activities.
The terms of reference of the Working Group can be found here.
The current Members of the EFRAG FIWG are (please click on Members' names to view their profiles):
