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ESMA responds to the IASB's Discussion Paper ‘Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging’

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Research programme update
May 21, 2020 08:00 AM
The staff gave a brief update on the research programme since the last update, provided in the Board’s meeting in January 2020.
Dynamic risk management
Oct 23, 2019 12:45 PM
In this session, the Board discussed the objective, target audience, format, and timing of the proposed DRM outreach plan.
IBOR reform and the effects on financial reporting
Oct 23, 2019 08:30 AM
In this session, the Board discussed the modification of debt when contractual cash flows of a financial instrument are renegotiated or otherwise modified as a result of interest rate benchmark reform and modifications that result in the derecognition of the financial instrument and the accounting implications arising from the recognition of the ‘new’ modified financial instrument in the context of the IBOR reform.
Research programme
Sep 24, 2019 02:45 PM
The Board discussed the main developments in the research programme since April 2019.
IFRS 9 Financial Instruments—Fair value hedge of foreign currency risk on non-financial assets (Agenda Paper 9)
Sep 17, 2019 01:25 PM
The Committee decided, by a majority of votes, to finalise the agenda decision with the additions discussed in the meeting.
Dynamic risk management
Jul 25, 2019 09:00 AM
The staff have prepared Agenda papers that contain a presentation that summarises the key decisions of the Dynamic Risk Management (DRM) Model and demonstrates how the model captures and communicates the impact of risk management through Transformation, that explore possible approaches for operational simplifications to the DRM accounting model, and that contains discussion on whether application of the DRM accounting model should be optional or mandatory and what areas of focus should be for the model’s disclosure requirements.
IFRS 9 — Fair value hedge of foreign currency risk on non-financial assets
Jun 11, 2019 10:45 AM
The Committee received submissions about whether foreign currency risk can be a separately identifiable and reliably measurable risk component of a non-financial asset held for consumption (for example, property, plant and equipment and inventory denominated in a foreign currency) that an entity can designate as the hedged item in a fair value hedge accounting relationship.
Dynamic risk management
Apr 11, 2019 01:45 PM
The Board was provided with a summary of discussions to date, whether the DRM model should preclude an entity from designating certain types of strategies within target profile, and presentation of amounts relating to the derivatives designated in the DRM model in the statement of financial position, other comprehensive income and in the statement of profit or loss.
IFRS 9 — Curing of a credit-impaired financial asset
Mar 05, 2019 04:30 PM
The Committee will discuss the reversal of the unwinding of discount is presented as a reversal of credit impairment when the asset is cured.
IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item
Mar 05, 2019 03:00 PM
The Committee will discuss when an entity contracts to buy or sell a non-financial item in the future at a fixed price, it is not appropriate at the time of physical settlement for an entity to (a) reverse the accumulated gain or loss previously recognised in profit or loss on the derivative, and (b) recognise a corresponding adjustment to either revenue (in the case of a sale contract) or inventory (in the case of a purchase contract).

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