Dynamic Risk Management – International Accounting Standards Board
At its meeting on October 23, 2019, the IASB met to discuss its plan to consult stakeholders on the core elements of the DRM accounting model. After that consultation, the Board will decide how best to pursue the next phase of the project, which is to develop the DRM accounting model further. The Board was not asked to make any decisions. The Board will consider at a future meeting the feedback from its consultation on the core elements of the DRM accounting model.
Review the IASB Update and podcast on the Board's Web site.