1. Risk & Capital
  2. Tax & Accounting
  3. ISDA letter to the IASB on the ‘ED/2012/4’ Classification and Measurement: Limited Amendments to IFRS 9, Proposed amendments to IFRS 9 (2010)

ISDA letter to the IASB on the ‘ED/2012/4’ Classification and Measurement: Limited Amendments to IFRS 9, Proposed amendments to IFRS 9 (2010)

Risk & Capital
Tax & Accounting March 28, 2013
< 1  min.read

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

Assessing Tokenized MMFs as Eligible Collateral

Distributed ledger technology and digital assets have matured from their early stages to solutions capable of addressing longstanding inefficiencies in collateral management. Tokenized money market funds (TMMFs) represent a particularly promising area for the application of this technology, combining the...

Response to EC on Carbon Accounting

On October 5, ISDA responded to the Joint Research Centre (JRC) of the European Commission (EC) survey, drawing on input from five member firms across the banking, exchange and market-data sectors. The response highlighted broad support for internationally recognized carbon...