EFRAG launches short survey to identify participants for fieldwork on Risk Mitigation Accounting
EFRAG has launched a short survey to gather initial insights into anticipated testing related to the IASB’s proposals on Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7 (‘the ED’), and to identify which entities plan to participate in the IASB’s Request for fieldwork or to conduct other fieldwork.
IFRS preparers from banks, insurers, financial conglomerates and other entities are invited to complete the questionnaire by 15 April 2026. Earlier replies are appreciated. Expected duration: 15 minutes.
Through the survey, EFRAG aims to understand at an early stage:
respondents’ intention to participate in the field-testing activities and, if applicable, the level of their involvement and the level of detail of their testing;
entities’ plans to undertake any additional field-testing besides the ones conducted by the IASB; and
the expected timeframe for completing this work.
The survey focuses only on the scope and a high-level approach to field-testing. No results from the field-tests are requested at this stage.
Survey Structure
The survey comprises the following sections:
Section 1 – General questions
Section 2 – Questions about the field-testing
A document containing the survey questions is also available, should respondents wish to consult it beforehand. Kindly note that some questions will appear conditionally, based on your previous responses.
Next Steps
Further surveys on the Risk Mitigation Accounting for preparers and users will be published in the coming weeks, and will be more detailed and technical.
For any queries regarding the survey content, please contact Serge Vinogradov and Sapna Heeralall.