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IFRS® Accounting Standards

Dynamic Risk Management


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to develop an accounting model that will enable investors to understand the effect of a company’s dynamic risk management of repricing risk due to changes in interest rate (which is predominately used in the banking industry), and to evaluate the effectiveness of that risk management.

The IASB developed and refined the ‘core areas’ that are central to the model (core model) that will enable investors to understand the effect of a company’s dynamic risk management. The core model’s development reflects information gathered by the IASB at meetings with banks that use dynamic risk management for repricing risk due to changes in interest rate.

Staff Contact(s)

Shalini Gupta, CPA, CA Principal, Accounting Standards Board

Project Status

  • Information gathering

    Completed during various phases of the project, including information gathered for the IASB’s Discussion Paper in 2014

  • Approving project

    IASB added this project to its standard-setting program in May 2022

  • Engaging Communities
  • Deliberating feedback
  • Final pronouncement


April 23, 2014


IASB Discussion Paper – Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging

April 23, 2014. The IASB has issued a Discussion Paper exploring an approach to account for an entity’s dynamic risk management activities. Canadian stakeholders are encouraged to submit their comments to the IASB by October 17, 2014.


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal voting process.