On May 30, ISDA’s accounting committee responded to the European Financial Reporting Advisory Group’s (EFRAG) discussion paper Equity Instruments – Impairment and Recycling. ISDA’s members will continue to provide input to the EFRAG as it develops its technical advice to the European Commission (EC) on recycling and impairment of equity instruments designated at fair value through other comprehensive income, as this is a significant topic for the European financial reporting community.
Documents (1) for ISDA responds EFRAG Paper on Equity Instruments
Latest
Cross-product Netting Under US Capital Rules
ISDA, FIA and the Securities Industry and Financial Markets Association (SIFMA) have developed a discussion paper to: (i) provide an overview of cross-margining programs developed by clearing organizations and their importance in the context of implementing recent market reforms with...
ISDA/IIB/SIFMA request to extend 22-14
This joint ISDA/IIB/SIFMA letter requests reporting relief for certain non-US swap dealers in Australia, Canada, the European Union, Japan, Switzerland or the United Kingdom with respect to their swaps with non-US persons. The joint trade association letter, submitted to CFTC...
ISDA In Review – March 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in March 2025.
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