Video resources: Risk Mitigation Accounting
These videos 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.
Video 1: Introducing the Risk Mitigation Accounting consultation
In this short video, Andreas Barckow, Chair of the International
Accounting Standards Board (IASB) explains why the proposed Risk Mitigation
Accounting model is relevant for companies that manage interest rate risk on a net
basis.
Video 2: Risk Mitigation Accounting—what it means in practice
In this short video, Linda Mezon-Hutter, Vice-Chair of the IASB
outlines how the proposed Risk Mitigation Accounting model could strengthen
alignment between accounting and risk management to improve the usefulness of
information for investors.
Video 3: Risk Mitigation Accounting—webcast
In this webcast, 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.
Access the Risk Mitigation Accounting webcast slide deck.