It’s no secret that the International Accounting Standards Board (IASB) is keen on discussing effective risk management topics. The synergies between risk and finance functions are becoming ever greater and with this move to integration it makes perfect sense to secure transparent and solid disclosures for investors.

Financial instruments and dynamic risk management

In the next few years, the IASB will be focusing on revisions to the IAS 32 Financial Instruments: Presentation principles with the intention of making presentations and disclosures clearer and removing some of the more ambiguous reporting.