Current stage

The Board is exploring whether it can develop an accounting model that will enable investors to understand a company’s dynamic risk management and to evaluate the effectiveness of that risk management.

The Board gathered stakeholders’ views on the core model and is considering their feedback before developing the model.

IASB® Update April 2021

The Board met on 28 April 2021 to hear a summary of feedback gathered between October 2020 and February 2021 from banks that use dynamic risk management to manage interest rate risk. The Board discussed feedback on topics that significantly affect the viability and operability of the accounting model for dynamic risk management, including:

  1. interest rate risk management strategies;
  2. target profile;
  3. designation of expected cash flows and impact on imperfect alignment; and
  4. recognition of fair value changes in other comprehensive income.
The Board was not asked to make any decisions.

Next milestone

Decide Project Direction

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