Dynamic Risk Management - IASB
Date recorded:
At its meeting on December 14, 2017, the IASB discussed the proposed project plan to develop a dynamic risk management accounting model. Specifically, the Board decided:
- to focus first on developing a core model for the most important issues;
- to seek feedback on the feasibility of the core model. The manner in which feedback is obtained will be determined at a later date; and
- to address the non-core issues as a final step.
The Board will begin technical deliberations by discussing the dynamic risk management asset profile.
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