EFRAG extends response deadlines for its consultations on the IASB’s Risk Mitigation Accounting proposal
EFRAG has extended the deadlines for its consultations on the Risk Mitigation Accounting proposal following the IASB’s extension of the exposure draft comment period to 30 November 2026 for all stakeholders.
The new deadlines are:
30 June 2026 | RMA user survey
To assist participants, a document containing the survey questions is also available for advance review. Kindly note that some questions appear conditionally, based on previous responses. View Survey Questionnaire
15 September 2026 | RMA preparer survey
To assist participants, a document containing the survey questions is also available for advance review. Kindly note that some questions appear conditionally, based on previous responses. View Survey Questionnaire
- 9 October 2026 | Comments on the Draft Comment Letter on the IASB’s Exposure Draft Risk Mitigation Accounting
For any queries regarding the consultations, please contact Serge Vinogradov and Sapna Heeralall.