Exposure Draft and comment letters: Risk Mitigation Accounting
Supplemental reference materials have also been made available, including Basis for Conclusions, Illustrative Examples and Implementation Guidance, and Snapshot. Stakeholders can respond to the …
These Illustrative Examples and Implementation Guidance accompany the Exposure Draft IASB/ED/ 2025/1, which is published by the International Accounting Standards Board (IASB) for comment only.
The IASB issued an Exposure Draft (the ED) on 3 December 2025 introducing the Risk Mitigation Accounting (RMA) model1, formerly called the Dynamic Risk Management (DRM) model.
Risk Mitigation Accounting, Exposure draft consultation
EFRAG has published its Draft Comment Letter ('DCL') on the IASB's Exposure Draft (ED’) Risk Mitigation Accounting-Proposed amendments to IFRS 9 and IFRS 7 (‘RMA’).
IASB publishes exposure draft on accounting for risk mitigation
Dec 2, 2025 · In addition to inviting comments on the proposals in the exposure draft, the IASB is also inviting companies who manage repricing risk on a net basis to carry out fieldwork during the …
IASB Exposure Drafts | DART – Deloitte Accounting Research Tool
IASB/ED/2023/5, Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity — Proposed amendments to IAS 32, IFRS 7 and IAS 1
IASB issues the Risk Mitigation Accounting Exposure Draft
Dec 10, 2025 · The IASB’s ED proposes a new Risk Mitigation Accounting model to reflect how entities manage net repricing risk in financial statements. The proposed RMA model aims to better reflect …
These examples illustrate ways an entity might apply some of the requirements in [Chapter 7 Risk mitigation accounting of IFRS 9] to particular aspects of an entity’s repricing risk management on the …
IASB publishes exposure draft Risk Mitigation Accounting
Dec 15, 2025 · The new model, referred to as risk mitigation accounting (RMA) in the Exposure Draft, is restricted to accounting for mitigation of repricing interest rate risk.