Webcast series: Dynamic Risk Management
Technical staff from the International Accounting Standards Board (IASB)
have produced a series of eight webcasts to explain the Dynamic Risk Management (DRM)
project based on the IASB’s tentative decisions to date.
The project’s aim is to get companies to reflect better in their
financial statements how interest rate risk management affects the amount, timing and
uncertainty of future cash flows.
Content
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Six elements of the DRM
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Risk management strategy and target profile (webcast 2)
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Current net open risk position (webcast 3)
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Risk mitigation intention and benchmark derivatives (webcast 4)
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Designated derivatives (webcast 5)
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Retrospective assessment and unexpected changes (webcast 6)
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Measurement of the DRM adjustment (webcast 7)
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The webcasts will also be available on the IFRS Foundation’s YouTube
channel, where other podcasts and webcasts can be found.