EFRAG’s endorsement advice on Novation of Derivatives (IAS 39)

The European Commission has requested EFRAG to deliver its endorsement advice on the Novation of Derivatives to CCPs as soon as possible. As a consequence EFRAG requests from its constituents their assessments of the amendments from an endorsement advice criteria perspective.

Documents (1) for EFRAG’s endorsement advice on Novation of Derivatives (IAS 39)

Managing Risk for Australian Superannuation Funds

Assets managed by the Australian superannuation sector reached A$4.5 trillion in December 2025, equivalent to around 160% of Australia’s GDP. Given its size, the sector has rapidly expanded its global footprint, with the share of offshore investments growing as a...