Financial Instruments Working Group (FIWG) Meeting Summary

The summary of the UKEB’s latest FIWG meeting, held on 25 November 2025, is now available to view. Discussion at the meeting focused on Financial Instruments with Characteristics of Equity, Amortised Cost Measurement, Amendments to the Fair Value Option (IAS 28), Provisions – Targeted Improvements and items under the IFRS Interpretations Committee’s consideration.