EFRAG seeks preparers’ feedback on IASB Risk Mitigation Accounting proposals

EFRAG is inviting preparers of financial statements to provide feedback on the IASB’s proposals on Risk Mitigation Accounting through a dedicated survey. The consultation aims to identify any potential significant issues in implementation or application, assess whether further guidance may be necessary, and estimate the effort required to implement and apply the IASB’s proposals. Stakeholders are invited to respond by 31 May 2026.

Completion is expected to take around four hours. However, participants are not required to respond to all questions in the survey. Whilst EFRAG would welcome feedback on as many elements as possible, participants are invited to focus on the issues they find most relevant.

Survey Structure

The survey is divided into fourteen sections, covering both conceptual and practical aspects of the proposed model.

Take the 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

For any queries regarding the survey content, please contact Serge Vinogradov and Sapna Heeralall.