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

How and Why Pension Funds Use Derivatives

With over $58 trillion in assets globally, pension fund managers are major participants in financial markets and play a vital role in helping to provide post-retirement incomes for plan employees. Meeting such an important goal requires careful consideration of investment...