ED 339 Risk Mitigation Accounting issued for comment

Thursday, December 11, 2025

The IASB has proposed amendments to the accounting for interest rate risk management activities in financial statements. To support IFRS compliance, the AASB proposes the same amendments through ED 339 Risk Mitigation Accounting.

The proposed amendments aim to better represent in the financial statements how entities mitigate the repricing risk arising from their underlying portfolios of financial instruments.

The amendments would result in changes to AASB 9 Financial Instruments and AASB 7 Financial Instruments: Disclosures and the withdrawal of AASB 139 Financial Instruments: Recognition and Measurement.

Comments to the AASB are requested by 15 May 2026. The IASB’s comment period closes on 31 July 2026.