29 October 2026

OIC publishes its comment letter on the IASB Exposure Draft on Risk Mitigation Accounting

The Italian Accounting Standard Setter (Organismo Italiano di ContabilitĂ  – OIC) publishes its comment letters in response to: EFRAG Draft Comment Letter on the Exposure Draft – Risk Mitigation Accounting IASB Exposure Draft on Risk Mitigation Accounting – Proposed amendments to IFRS 9 and IFRS 7 In its response to the Exposure Draft on Risk Mitigation Accounting, the OIC recognizes the IASB’s efforts to better align accounting and risk management.

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