Dynamic Risk Management – International Accounting Standards Board

Date recorded:

At its meeting on November 15-19, 2021, the IASB met and discussed refinements to the Dynamic Risk Management model (DRM model) to address challenges identified during meetings with preparers. Tentative decisions were made by the Board with respect to: (a) refinements to the DRM—Risk Limits; (b) designation of a portion of prepayable assets in the DRM model. The IASB will consider whether to take further action in relation to other topics identified from outreach feedback.

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

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