Technical staff from the International Accounting Standards Board (IASB) have produced a series of eight webcasts to explain the Dynamic Risk Management (DRM) project based on the IASB’s tentative decisions to date. The publication of the webcasts will be staggered to give users an opportunity to view the content; they will be displayed as they are published.

This webcast discusses the retrospective assessment, which is designed to capture the effect of unexpected changes to an entity’s current net open risk position.

View the slide deck for the webcast on the project page: [ Ссылка ]

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