11/02/2026 (Agence Europe) – In a working paper published on Tuesday 10 February, the European Financial Reporting Advisory Group (EFRAG) reacts to the International Accounting Standards Board’s (IASB) plan to amend ‘IFRS’ standards - the international accounting standards used by listed companies in the EU - in order to introduce a new risk mitigation accounting model. EFRAG stresses the importance of this issue for the European Union, where banks still apply a specific adaptation...