This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Dynamic Risk Management – International Accounting Standards Board

Date recorded:

At its meeting on April 27-28, 2021, the IASB met to hear a summary of feedback gathered between October 2020 and February 2021 from banks that use dynamic risk management to manage interest rate risk. The Board discussed feedback on topics that significantly affect the viability and operability of the accounting model for dynamic risk management, including: interest rate risk management strategies; target profile; designation of expected cash flows and impact on imperfect alignment; and recognition of fair value changes in other comprehensive income. The Board was not asked to make any decisions. The Board will discuss plans for redeliberating the significant topics at the next meeting.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.