Dynamic Risk Management
Dynamic risk management (DRM) refers to a situation where the risk position being hedged experiences frequent changes. I would like to understand what the users’ needs are and whether the proposed model would reflect risk management, as well as the cost of implementation.
Dynamic risk management—accounting in an age of complexity. https://www.ifrs.org/content/dam/ifrs/resources-for/investors/investor-perspectives/investor-perspective-apr-2014.pdf
Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging. https://www.ifrs.org/content/dam/ifrs/project/dynamic-risk-management/discussion-paper/educational-materials/snapshot-dp-dynamic-risk-management.pdf