The IASB publishes Exposure Draft sul Risk Mitigation Accounting model for consultation.

The IASB has published an Exposure Draft on Risk Mitigation Accounting model, proposing a new accounting model to better reflect how financial institutions manage interest rate risk in their portfolios.

This project is being actively followed by the OIC, thanks in part to the collaboration of the EFRAG team led by OIC Project Manager Lorenza Bignozzi.

The Exposure Draft will be open for consultation until July 31, 2026.

For further details, please visit the IASB website.