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Accounting Risk Mitigation Accounting (RMA): what you need to knowBy AdminBitAugust 18, 20260 The IASB issued an Exposure Draft on Risk Mitigation Accounting (RMA) under IFRS 9 Financial Instruments (IFRS 9) in Q4 2025, with the aim of replacing IAS 39 Financial Instruments: Recognition and Measurement (IAS 39) macro hedge accounting.