On July 7, ISDA submitted a comment letter to the International Accounting Standards Board (IASB) in response to its exposure draft on ‘Amendments to the Classification and Measurement of Financial Instruments, Proposed amendments to IFRS 9 and IFRS 7’.
ISDA members support the IASB’s efforts to address the issues that have been identified in the course of the post-implementation review (PIR) of the IFRS 9 classification and measurement requirements and are grateful for the urgency with which the IASB has sought to address the issues associated with accounting for financial instruments linked to environmental, social and governance and the most common application challenges members face in assessing the contractual cashflow characteristics for non-recourse assets and contractually linked instruments.
Both of these were new topics beyond the scope of the PIR, but ISDA members requested to include them in the review.
Documents (1) for ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
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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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