Post by EFRAG

💭 Does the proposed Risk Mitigation Accounting model provide users with the information they need on the entities risk management activities? 💡 If you are a user of financial statements, share your feedback with EFRAG: https://lnkd.in/erDKev7A 📝The survey questionnaire is available for review ⌛Deadline: 30 June 2026 𝗪𝗵𝗮𝘁 𝗮𝗿𝗲𝗮𝘀 𝗱𝗼𝗲𝘀 𝘁𝗵𝗲 𝗳𝗲𝗲𝗱𝗯𝗮𝗰𝗸 𝗰𝗼𝘃𝗲𝗿? ✔️ General information; ✔️ General questions on the RMA model; ✔️ The objective and scope of risk mitigation accounting; ✔️ Underlying portfolios; ✔️ Presentation and disclosure requirements; ✔️ Effective date and IAS 39 withdrawal; ✔️ Risk mitigation strategy for insurers; ✔️ Costs versus benefits of implementing the ED proposals; and ✔️Other technical areas #IFRS #Accounting #FinancialReporting #CorporateReporting