IASB proposes new accounting model to reflect how financial institutions manage interest rate risk

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

Update (May 2026): The comment period on this consultation has been extended to 30 November 2026 , aligning the deadline for comment letters with the deadline for submitting fieldwork results.

The International Accounting Standards Board (IASB) has today proposed a new accounting model to better reflect how financial institutions manage interest rate risk throughout their portfolios.

The proposed Risk Mitigation Accounting model responds to feedback from financial institutions and investors that the current hedge accounting requirements do not adequately reflect how interest rate risk is managed in practice. The model aims to provide greater transparency into how interest rate risk management affects financial performance and future cash flows in a dynamic environment.

Andreas Barckow, Chair of the IASB, said:

To integrate the new accounting model and enhance companies’ disclosures about their interest-rate risk management activities, the IASB is proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures . The IASB is also seeking feedback on its proposal to withdraw IAS 39 Financial Instruments: Recognition and Measurement .