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Dynamic Risk Management – International Accounting Standards Board

Date recorded:

At its meeting on September 20-24, 2021, 2021, the IASB met to discuss potential refinements to the Dynamic Risk Management model (DRM model). The potential refinements address one of the challenges identified during meetings with preparers—incorporating risk limits in the DRM model. The Board was not asked to make any decisions. At its future meetings, the Board will continue to discuss potential refinements to address the key challenges identified during meetings with preparers.

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

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