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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Trading Book Capital: Scott O'Malia Remarks
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ISDA In Review – January 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in January 2026.
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How and Why Pension Funds Use Derivatives
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