by Pierre THÉROND and Pierre BOUTONNET
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by Pierre THÉROND is Partner at Thesseract and Associate Professor at ISFA – Lyon 1 Université | ||
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Pierre BOUTONNET is Consulting Actuary at Thesseract |
In December 2025, the International Accounting Standards Board (IASB) published an Exposure Draft proposing amendments to IFRS 9 Financial Instruments and IFRS 7. The proposal introduces an optional Risk Mitigation Accounting (RMA) model intended to better represent in financial statements the economic effect of managing repricing risk on a net basis. The consultation is open until 31 July 2026.
This article was published in The European Actuary No. 45 – March 2026
