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The International Accounting Standards Board (IASB) has published the Exposure Draft Risk Mitigation Accounting, which is now open for comment.

Submit your comments on the Exposure Draft. The deadline for comments on the Exposure Draft is 30 November 2026.

The IASB also invites companies that manage repricing risk on a net basis to carry out fieldwork during the comment period. The request for fieldwork can also be accessed on the comment letter page.

IASB® Update May 2026

The IASB met on 19 May 2026 to consider stakeholder requests to extend the comment period for the Exposure Draft Risk Mitigation Accounting.

The IASB decided to extend the comment letter deadline to 30 November 2026 to align it with the final submission date for the fieldwork results.

All 13 IASB members agreed with this decision.

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Exposure Draft Feedback