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Risk Mitigation Accounting ED Tackling the field work (Video)
A panel of EY professionals discuss the field work for the IASB’s Risk Mitigation Accounting Exposure Draft.
Fabio Fabiani hosts the discussion with Jane Hurworth, David Bradbery and Tom Hampshire. They cover the background to the development of the risk mitigation accounting exposure draft, describe the elements of the model, outline the steps required to complete the field work and describe some of the complex and judgmental areas.