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Risk Mitigation Accounting (‘RMA') Survey on the field-testing to the IASB’s Exposure Draft ED/2025/1

Introduction and Objective

 

  1. The aim of this survey is to gather insights on the anticipated field testing-activities in the context of the IASB’s proposals on Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7  (‘the ED’).
  2. In December 2025, in addition to the ED, the IASB published a Request for fieldwork, which contains instructions for field-testing activities. The purpose of this survey is to identify at an early stage:
  3.  
(I) whether the respondents will participate in these field-testing activities, and if so, what the level of their involvement and the level of details of their testing will be;
(II) whether the entities will undertake any other field-testing activities;
(III) the expected time in which the field activities will be finalised.   
      3. This survey is directed at IFRS preparers.
      4. The survey is very short and should not take more than 15 minutes to complete.
      5. The deadline to fill out the survey is 15 April 2026. Earlier replies are appreciated.
      6. Please submit your answers by clicking on the ‘Submit’ button at the end of the survey.
      7. The collected information will remain confidential and, when used in documents, it will be presented in such a way that no individual company or person can be identified.

What are participants expected to do?

     8. The participants are expected to provide their evaluation of the expected field-testing activities on the basis of information available at this moment. We understand that the approach may change in the future.
     9.  The survey only deals with the scope of, and a high-level approach to, the field-testing. No results from the field-test are requested at this stage.
 10. For any technical questions or to receive more information, please contact Sapna Heeralall (sapna.heeralall@efrag.org) or Serge Vinogradov (serge.vinogradov@efrag.org).

Section 1 – General Information

Question 1.1 – Respondent’s profile
This question requires a valid email address.
Question 1.2 – Your organisation (group of companies you belong to) *This question is required.
Question 1.3 – What is your entity position within your group? *This question is required.
Question 1.4 – What is the activity of your entity or group? *This question is required.
Please select: *This question is required.

Section 2 – Field-testing


Question 2.1 - Does your entity plan to undertake any field-testing activities as part of the Risk Mitigation Accounting project?
 
Question 2.2
(B) Do you expect to have (preliminary) results available before 20 June 2026?*
(C) Would you be willing to share such (preliminary) results with EFRAG?
*The date of 20 June 2026 would allow EFRAG to timely incorporate the (preliminary) input of the field testing into the Final Comment Letter which is due to be finalised by 31 July 2026.
Do you agree with EFRAG contacting you to discuss or clarify certain aspects of the responses provided?
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