IASB issues Exposure Draft on interest rate risk management
IASB issues Exposure Draft on interest rate risk management
The International Accounting Standard Board (IASB) released an Exposure Draft proposing a new Risk Mitigation Accounting model to better align accounting with how financial institutions manage interest rate risk. The model addresses concerns that current hedge accounting requirements under IFRS 9 do not fully reflect real-world practices. Key proposals include amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, and the withdrawal of IAS 39 Financial Instruments: Recognition and Measurement.
The comment period to submit a comment letter or fieldwork response closes 31 July 2026.
The Exposure Draft may be accessed here.
The comment period to submit a comment letter or fieldwork response closes 31 July 2026.
The Exposure Draft may be accessed here.