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Dynamic Risk Management – International Accounting Standards Board

Date recorded:

At its meeting on July 22-25, 2019, the Board continued its discussions of the DRM model, including:

  1. a demonstration of the core model;
  2. operational simplifications; and
  3. optional application and areas of focus for disclosure. In future meetings, the Board plans to discuss its approach to gathering stakeholders’ views about the core model.

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

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