財務報告準則

Invitation to Comment on IASB Exposure Draft Risk Mitigation Accounting 

 
with link to

• Exposure Draft Risk Mitigation Accounting – Proposed amendments to IFRS 9 and IFRS 7
• Basis for Conclusions on Exposure Draft Risk Mitigation Accounting
• Illustrative Examples and Implementation Guidance on Exposure Draft Risk Mitigation Accounting
• IASB’s press release

An Outreach Event jointly hosted by the HKICPA and the IASB is scheduled for 5 March 2026. Please refer to the flyer for details.

Additional resources:

• Snapshot of the Exposure Draft Risk Mitigation Accounting
• Request for fieldwork on the proposed risk mitigation accounting model
• Video resources: Risk Mitigation Accounting

(IASB’s comment due date is 31 July 2026)

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6603

Email address: commentletters@hkicpa.org.hk