ISDA response to IASB Discussion Paper (DP/2013/1) – A Review of the Conceptual Framework for Financial Reporting

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

Response on CCP Participation Requirements

On December 24, ISDA responded to a consultation from the European Securities and Markets Authority (ESMA) on central counterparty (CCP) participation requirements. Participation requirements for CCPs are vital for safe and efficient clearing markets, and ISDA broadly supports ESMA’s consultation...