ISDA letter to the IASB on their proposals for limited changes to the classification and measurement requirements for financial instruments under IFRS 9. The proposals form part of a wider project to reform accounting for financial instruments. The IASB published new classification and measurement requirements for financial assets in 2009 and for financial liabilities in 2010. However, in January 2012 the IASB decided to consider limited amendments to reduce ‘key differences’ with the FASB’s tentative classification and measurement model, to achieve increased comparability internationally in the accounting for financial instruments.
Documents (1) for ISDA letter to the IASB on the ‘ED/2012/4’ Classification and Measurement: Limited Amendments to IFRS 9, Proposed amendments to IFRS 9 (2010)
Latest
Market Transformation – IQ May 2026
On the 250th anniversary of American independence, this year’s ISDA Annual General Meeting (AGM) was held in Boston, a city that played a prominent role in the American Revolution. In his opening remarks, ISDA chief executive Scott O’Malia drew a...
Updated OTC Derivatives Compliance Calendar
ISDA has updated its global calendar of compliance deadlines and regulatory dates for the over-the-counter (OTC) derivatives space.
Letter to EC and ESMA on Derivatives Framework
On May 27, ISDA sent a letter to the European Commission (EC) and the European Securities and Markets Authority (ESMA) to highlight several technical issues arising from the interaction between the delegated regulation (EU) 2025/1003 on identifying reference data to...
Response on Proposed Changes to Transaction Rules
On May 22, ISDA and the Global Foreign Exchange Division (GFXD) of the Global Financial Markets Association submitted a joint response to the Australian Securities and Investments Commission's (ASIC) consultation on proposed changes to the ASIC Derivative Transaction Rules (Reporting)...