Explanatory session on the Exposure Draft 'Risk Mitigation Accounting' by IASB members Keren and Suzuki and IASB staff
March 17, 2026
On 13 March 2026, at the IFRS Foundation Asia-Oceania office, Ms. Hagit Keren, IASB member, Ms. Rika Suzuki, IASB member and Zhiqi Ni, IASB Technical Staff presented an explanation of the IASB Exposure Draft 'Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7'. This was followed by an exchange of views with JICPA representatives.