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
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ISDA Response to PRA IMA Consultation
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