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The IASB has released a third video on its Exposure Draft Risk Mitigation Accounting, proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures.
In the third video, technical staff Zhiqi Ni addresses three frequently asked questions about the IASB’s proposed Risk Mitigation Accounting model:
- the use of repricing time bands in applying risk mitigation accounting and the role of risk limits;
- whether equity is in or out of the model; and
- the requirements for reflecting the effects of unexpected changes and recognising any risk mitigation adjustment excess.
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