On January 14, ISDA responded to the International Accounting Standards Board (IASB) Discussion Paper DP/2013/1 – A Review of the Conceptual Framework for Financial Reporting. The framework sets out the concepts that underpin the preparation and presentation of financial statements. It identifies principles for the IASB to use when it develops and revises international accounting standards and takes account of areas that have previously caused problems and that need updating.
Documents (1) for ISDA response to IASB Discussion Paper (DP/2013/1) – A Review of the Conceptual Framework for Financial Reporting
Latest
Data Integrity for Single-sided Reporting
On April 2, ISDA published a paper on why single-sided reporting does not compromise the quality and integrity of data received by supervisors. The paper addresses concerns among regulators that moving from dual-sided reporting would adversely affect the quality of...
Paper on Removal of SI Regime
On April 2, ISDA, the Association for Financial Markets in Europe (AFME) and the International Capital Market Association (ICMA) published an update to a paper, originally published in October 2025, on the practical implications of the systematic internalizer (SI) regime...
Measured Adjustments - IQ April 2026
Eighteen years on from the global financial crisis of 2008, the rollout of central clearing, margining of non-cleared derivatives trades and higher capital requirements has completely reshaped derivatives trading and risk management. But effective regulation requires regular monitoring to ensure...
ISDA In Review – March 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in March 2026.