The videos and technical webcast explain the aims of the proposed Risk Mitigation Accounting model, highlight the potential benefits for companies and investors and address frequently asked questions on the proposals.
The consultation is open for comment until 31 July 2026 and includes fieldwork.
Video 1: Introducing the Risk Mitigation Accounting consultation
In this short video, Andreas Barckow, Chair of the International Accounting Standards Board (IASB) explains why the proposed Risk Mitigation Accounting model is relevant for companies that manage interest rate risk on a net basis.
Video 2: Risk Mitigation Accounting—what it means in practice
In this short video, Linda Mezon-Hutter, Vice-Chair of the IASB outlines how the proposed Risk Mitigation Accounting model could strengthen alignment between accounting and risk management to improve the usefulness of information for investors.
Video 3: Risk Mitigation Accounting—webcast
In this webcast, technical staff Zhiqi Ni addresses three frequently asked questions about the IASB’s proposed Risk Mitigation Accounting model:
- the use of repricing time bands in applying risk mitigation accounting and the role of risk limits;
- whether equity is in or out of the model; and
- the requirements for reflecting the effects of unexpected changes and recognising any risk mitigation adjustment excess.
Access the Risk Mitigation Accounting webcast slide deck.
