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

IRD Trading Activity Q3 2025

This report analyzes interest rate derivatives (IRD) trading activity reported in Europe. The analysis is based on transactions publicly reported by 30 European approved publication arrangements (APAs) and trading venues (TVs). Key highlights for the third quarter of 2025 include:...

Ardagh Credit Event Processing and Trading

The Credit Derivatives Determinations Committee announced on December 15 that a restructuring credit event has occurred with respect to Ardagh. An ISDA Credit Market Infrastructure Group call was held on December 15 to discuss the processing of this event. The...

Future Path - IQ December 2025

At the start of ISDA’s 40th anniversary year, IQ convened the pioneers of the association to reflect on how a desperate need for standardization in the early days of the derivatives market brought dealers together to develop a dictionary of...