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Discussion Paper on Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging (Last date for sending comment: August 29, 2014)
July, 04th 2014

This Discussion Paper (DP) outlines a possible approach to accounting for an entity’s dynamic risk management activities. The approach is the portfolio revaluation approach (PRA), which aims to better reflect dynamic risk management in an entity’s financial statements. Risk management is a common activity that is applied by many if not most entities. In some circumstances, these activities are highly formalised and may be subject to regulatory oversight. In other circumstances, these activities may be informal or ad hoc. Risk management is complex and developing an accounting approach to reflect the underlying economics of such activities that is operationally feasible and that provides information that is useful to users of financial statements has been challenging.

In order to determine the next steps in the accounting for dynamic risk management the IASB has issued this DP. This will enable the IASB to obtain more information to understand the costs and benefits of the PRA including whether, and the extent to which, the risk management perspective can and should be reflected in the financial statements. The IASB is particularly interested in whether the information provided by the PRA would be useful to users of financial statements, whether the PRA faithfully represents the dynamic risk management perspective in the view of preparers and to understand the operational effects of the PRA. The feedback from this DP will help the IASB determine the next steps in the accounting for dynamic risk management. 

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: 

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. 

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than August 29, 2014. Comments can be sent by e-mail at

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