ISDA has responded to the European Financial Reporting Advisory Group’s (EFRAG) request for advanced comments ahead of the International Accounting Standards Board’s (IASB) public consultation deadline due to the potential complexity of this issue. As with ISDA’s members, EFRAG is also of the view that prepayment features with negative compensation should be subject to the same eligibility conditions as prepayment features with positive compensation.
Documents (1) for ISDA responds to the EFRAG on the IASB ED/2017/3 Prepayment Features
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ISDA In Review – October 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in October 2025.
ISDA Wins Regulation Asia Award
ISDA has been awarded Outstanding Contribution to Regulatory Reform for the ISDA Digital Regulatory Reporting (ISDA DRR) initiative by Regulation Asia at its eighth annual Awards for Excellence. The ISDA DRR helps market participants comply with regulatory reporting requirements by...
New Paper on Industry Perspectives on the ISDA DRR
ISDA has published a new paper in conjunction with Capgemini that gives industry perspectives on the ISDA Digital Regulatory Reporting initiative (DRR). The paper, which is based on interviews with firms that have adopted the ISDA DRR, explores the approaches...
Industry Perspectives on the ISDA DRR
This report examines how financial institutions are adopting the ISDA Digital Regulatory Reporting (DRR) solution, a standardized and open-access initiative built on the Fintech Open Source Foundation (FINOS) Common Domain Model (CDM). Drawing on insights from structured interviews with industry...