EFRAG has launched a short survey to gather initial insights into anticipated testing related to the IASB’s proposals on Risk Mitigation Accounting – Proposed amendments to IFRS 9 and IFRS 7 (‘the ED’), and to identify which entities plan to participate in the IASB’s Request for fieldwork or to conduct other fieldwork.
IFRS preparers from banks, insurers, financial conglomerates and other entities are invited to complete the questionnaire by 15 April 2026. Expected duration: 15 minutes.
Through the survey, EFRAG aims to understand at an early stage:
- respondents’ intention to participate in the field-testing activities and, if applicable, the level of their involvement and the level of detail of their testing;
- entities’ plans to undertake any additional field-testing besides the ones conducted by the IASB; and
- the expected timeframe for completing this work.
The survey focuses only on the scope and a high-level approach to field-testing. The survey comprises the following sections:
- Section 1 – General questions
- Section 2 – Questions about the field-testing
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