ISDA letter to the IASB on their proposals for limited changes to the classification and measurement requirements for financial instruments under IFRS 9. The proposals form part of a wider project to reform accounting for financial instruments. The IASB published new classification and measurement requirements for financial assets in 2009 and for financial liabilities in 2010. However, in January 2012 the IASB decided to consider limited amendments to reduce ‘key differences’ with the FASB’s tentative classification and measurement model, to achieve increased comparability internationally in the accounting for financial instruments.
Documents (1) for ISDA letter to the IASB on the ‘ED/2012/4’ Classification and Measurement: Limited Amendments to IFRS 9, Proposed amendments to IFRS 9 (2010)
Latest
ISDA Wins Regulation Asia Award
ISDA has been awarded Outstanding Contribution to Regulatory Reforms for the ISDA Digital Regulatory Reporting (ISDA DRR) solution by Regulation Asia at its ninth annual Awards for Excellence. The ISDA DRR uses the Common Domain Model to convert an industry-agreed...
DTF Tokyo: JFSA Remarks
On October 23, Kei-Ichiro Inaba, deputy commissioner for international affairs at the Financial Services Agency, Government of Japan (JFSA), delivered keynote remarks at the ISDA Derivatives Trading Forum in Tokyo. Click here to read the speech.
ISDA Launches RFP for Trade Eligibility Solution
ISDA has launched a request for proposal (RFP) for the development of a trade reporting eligibility tool for use alongside the ISDA Digital Regulatory Reporting (DRR) solution. The eligibility tool is intended to provide analysis on whether a derivatives transaction...
Joint Response to ETS Review
On November 2, ISDA and the Association for Financial Markets in Europe submitted a joint statement on the European Commission’s call for feedback on the review of the EU Emissions Trading System (ETS). The response highlights the importance of a...