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Video resources: Risk Mitigation Accounting

On 3 December 2025, the IASB published an exposure draft the Exposure Draft Risk Mitigation Accounting, proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. The IASB has now released two short videos to 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.


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