Новият модел за отчитане на динамичното управление на лихвения риск
The New Model of Accounting for Dynamic Interest Rate Risk Management

Author(s): Lilyana Dzhoneva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: IFRS; financial instruments; risk management; hedging
Summary/Abstract: The present report analyses the new model proposed by the International Accounting Standards Board for accounting for dynamic interest rate risk management, known as the risk mitigation accounting model. The model aims to overcome the limitations of the current hedging requirements under IFRS 9 Financial Instruments and IAS 39 Financial Instruments: recognition and measurement by providing a more accurate representation of net revaluation risk management at the portfolio level. The report examines the scope, key concepts, and mechanism of the risk mitigation adjustment, as well as its relationship to actual risk management in financial institutions.

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