Joint outreach event: Reflecting dynamic risk management through macro hedge accounting

 16 May 2014

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite you to participate in a joint outreach event on how accounting for macro hedging can improve analysis of banks and insurers. The event, which is aimed at investors and analysts, will take place in Brussels on Monday 7 July 2014 from 13:30 to 19:30.

This is an opportunity for investors, analysts and other users of financial statements to:

View the formal invitation: Reflecting dynamic risk management through macro hedge accounting?

To register please send an email to, including your contact details, by 30 June.

This event forms part of a comprehensive programme of outreach activities to all IFRS stakeholders. Find out more about investor outreach at: Investor Resources.

Other information about this project

On 17 April the IASB published the Discussion Paper (DP) Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging. The objective of the DP is to explore how to better reflect entities' dynamic risk management activities in their financial statements.

We would like to understand whether the information that the portfolio revaluation approach would provide would help investors and analysts to better understand entities' dynamic risk management activities and the effects of those activities on entities' financial statements.

The comment letter deadline is 17 October 2014.

You can also read Steve Cooper's Investor Perspective: Dynamic risk management—accounting in an age of complexity for a further discussion of this possible accounting approach to dynamic risk management.