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
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Response to EC Call for Evidence on Tax Omnibus
On March 30, ISDA, the International Securities Lending Association and the Association for Financial Markets in Europe responded to the European Commission’s (EC) call for evidence on the tax omnibus. The associations argue that inconsistent interpretation of “beneficial ownership” among...
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...
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.
Next Steps on a Much Improved Basel III Endgame
Publication of the revised Basel III endgame proposal earlier this month marks an important step towards completion of the global capital reforms, giving banks much-needed clarity on the likely calibration of the rules in the US. The new proposal is...