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Dynamic Risk Management - International Standards Board

Date recorded:

At its meeting on April 9-11, 2019, the Board continued its discussions of the DRM model, including (i) whether the DRM model should preclude an entity from designating specific types of strategies within the target profile; (ii) how derivatives designated within the DRM model should be presented in financial statements. The Board made a number of tentative decisions with respect to both categories of discussion items.

Review the IASB Update and podcast on the Board's Web site.

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