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The International Accounting Standards Board (IASB) has proposed a new accounting model to better reflect how financial institutions manage interest rate risk throughout their portfolios.
The proposed Risk Mitigation Accounting model responds to feedback from financial institutions and investors that the current hedge accounting requirements do not adequately reflect how interest rate risk is managed in practice. The model aims to provide greater transparency into how interest rate risk management affects financial performance and future cash flows in a dynamic environment.
To integrate the new accounting model and enhance companies’ disclosures about their interest-rate risk management activities, the IASB is proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. The IASB is also seeking feedback on its proposal to withdraw IAS 39 Financial Instruments: Recognition and Measurement.
The IASB is also seeking feedback on the proposed withdrawal of IAS 39 Financial Instruments: Recognition and Measurement.
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 27 May 2026.
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