EFRAG seeks users feedback on IASB Risk Mitigation Accounting proposals
EFRAG is inviting investors, analysts and other users of financial statements to provide feedback on the IASB’s proposals on Risk Mitigation Accounting through a dedicated survey. The consultation aims to assess whether the proposals provide useful, relevant and understandable information for those relying on financial statements to make economic decisions. Stakeholders are invited to respond by 15 May 2026. Completion is expected to take around 1 hour.
Survey Structure
The survey is divided into nine sections, covering both conceptual and practical aspects of the proposed model:
Section 1: General information;
Section 2: General questions on the RMA model;
Section 3: The objective and scope of risk mitigation accounting;
Section 4: Underlying portfolios;
Section 5: Presentation and disclosure requirements;
Section 6: Effective date and IAS 39 withdrawal;
Section 7: Risk mitigation strategy for insurers;
Section 8: Costs versus benefits of implementing the ED proposals; and
Section 9: Other technical areas.
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.
Next Steps
EFRAG will launch a more detailed technical survey for preparers on Risk Mitigation Accounting in the coming weeks.
For any queries regarding the survey content, please contact Serge Vinogradov and Sapna Heeralall.