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)
Latest
ISDA Omnibus Canadian Representation Letter
On September 2, 2026, ISDA published the Omnibus Canadian Representation Letter (the “Omnibus Canadian Letter”), which combines previously published representation letters drafted to assist firms in compliance with Canadian trade reporting, business conduct, regulatory margin and clearing classification rules. The...
ISDA-FIA Letter re CFTC-SEC X Margin/Port Margin
On August 31, ISDA and the Futures Industry Association (FIA) submitted a letter to the U.S. Commodity Futures Trading Commission (CFTC) and the U.S. Securities and Exchange Commission (SEC) on the agencies' Joint Request for Comment on Further Implementation of...
Accounting for Carbon Credits: Latest Developments
This paper updates and extends the analysis set out in ISDA’s October 2023 paper on accounting for carbon credits. While preserving the original focus on the accounting treatment of voluntary carbon credits (VCCs) and compliance carbon credits (CCCs), it expands...
Response to SEC on FICC Guaranty Fund
On September 1, ISDA and FIA submitted a joint response to the US Securities and Exchange Commission (SEC), supporting the Fixed Income Clearing Corporation’s (FICC) proposal to establish a dedicated guaranty fund at its government securities division (GSD). FICC had...