Current stage

The Board is exploring whether it can develop an accounting model that will enable investors to understand a company’s dynamic risk management activities and to evaluate the effectiveness of those activities.

The Board plans to do outreach on the core model to gather stakeholders’ views before further developing the DRM model. To assist stakeholders affected by the coronavirus pandemic, the outreach on the core model will be postponed to H2 2020.

IASB® Update October 2020

The Board met on 28 October 2020 to receive an update on its stakeholder consultation on the core elements of the DRM accounting model, which started in October 2020.

The Board was not asked to make any decisions.

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