ISDA responds to the EFRAG’s consultation on Conceptual Framework

On November 18, ISDA’s Accounting Committee responded to a public consultation issued by the European Financial Reporting Advisory Group seeking views from all stakeholders on an exposure draft published by the International Accounting Standard Board on the Conceptual Framework (CF). The CF describes the basic concepts that lie beneath the preparation and presentation of financial statements underpinning the accounting of derivatives transactions.

Documents (1) for ISDA responds to the EFRAG’s consultation on Conceptual Framework

Moving Regulatory Reporting up a Gear with AI

The aim of derivatives regulatory reporting is to improve transparency so regulators can monitor market activity and identify emerging risks. Although reporting rules and subsequent updates have resulted in improvements, they haven’t achieved fully consistent outcomes, leading to implementation and...