The European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), and the International Accounting Standards Board (IASB) have made available a summary of the discussions held during their outreach event held on 7 July 2014, which discussed the proposals and the potential impact of the IASB’s Discussion Paper ‘Accounting For Dynamic Risk Management: A Portfolio Revaluation Approach’.