These videos explain the aims of the proposed Risk Mitigation Accounting Model and highlight the potential benefits for companies and investors. 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.
