BDO releases web article - IASB publishes exposure draft Risk Mitigation Accounting
BDO releases web article - IASB publishes exposure draft Risk Mitigation Accounting
On 3 December 2025, the International Accounting Standards Board (IASB) published Exposure Draft Risk Mitigation Accounting that proposes amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures.
The Exposure Draft proposes a new accounting model to better reflect how entities manage interest rate risk in portfolios in a dynamic manner that is consistent with how they make risk management decisions.
Check out BDO's article, which summarises the proposed amendments: IASB publishes exposure draft Risk Mitigation Accounting
The Exposure Draft proposes a new accounting model to better reflect how entities manage interest rate risk in portfolios in a dynamic manner that is consistent with how they make risk management decisions.
Check out BDO's article, which summarises the proposed amendments: IASB publishes exposure draft Risk Mitigation Accounting