ISDA letter to EFRAG on the IASB’s ED 2013/2 ‘Novation of Derivatives and Continuation of Hedge Accounting – Proposed amendments to IAS 39 and IFRS 9’

ISDA letter to EFRAG on the IASB proposal to change ‘IAS 39’ and ‘IFRS 9’ to permit the continuation of hedge accounting where hedging instruments are novated to a central counterparty in accordance with laws or regulations introduced by jurisdictions to implement the G20’s agreed reforms on over-the-counter derivatives.

Documents (1) for ISDA letter to EFRAG on the IASB’s ED 2013/2 ‘Novation of Derivatives and Continuation of Hedge Accounting – Proposed amendments to IAS 39 and IFRS 9’