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IASB issues the Risk Mitigation Accounting Exposure Draft
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 dynamic repricing risk management in financial statements. It addresses the limitations of existing hedge accounting requirements in IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments for open portfolios and dynamic risk management strategies.
The comment period for the ED is longer than usual, with comments to be received by 31 July 2026.
The IASB has also invited entities to perform fieldwork to test the model during the comment period, although it has also indicated that it will accept results until 30 November 2026.