Last call for Comments: Draft Comment Letter: Risk Mitigation Accounting–Proposed amendments to IFRS 9 and IFRS 7

This is the last call for comments on the UKEB’s Draft Comment Letter (DCL) in response to the IASB’s Exposure Draft (ED) Risk Mitigation Accounting–Proposed amendments to IFRS 9 and IFRS 7.

The UKEB welcomes the IASB’s efforts to better reflect the economic effects of dynamic repricing risk management. Stakeholder feedback will be key to assessing whether the proposed Risk Mitigation Accounting (RMA) model, as drafted, will achieve this in practice.

Stakeholders are invited to provide feedback either by answering the questions in the Invitation to Comment or by email to [email protected]. Comments are welcome until 21 October 2026.

For further detail on this project, see the UKEB project page.