Dynamic Risk Management – International Accounting Standards Board
At its meeting on May 24-27, 2021, the IASB met to discuss the Dynamic Risk Management project plan. The Board discussed a timetable for considering the main challenges identified during outreach. The Board was not asked to make any decisions. At future meetings, the Board will consider whether it can solve the main challenges identified during outreach, starting with how risk limits and the target profile relate to each other.
Review the IASB Update and podcast on the Board's Web site.