Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP

Letter from the IASB’s Chairman, Mr Hoogervorst, addressing ISDA’s concerns from a letter dated June 29 over the potential removal of the AFS filter to determine regulatory capital and how that removal might interact with the potential future accounting for investments classified as FV through OCI under US GAAP and IFRS

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