ISDA responds to IASB consultation on the Conceptual Framework

On November 25, ISDA’s Accounting Committee responded to a public consultation issued by the International Accounting Standards Board (IASB) seeking feedback on an exposure draft proposing a revised Conceptual Framework (CF). The CF describes the basic concepts related to the preparation and presentation of financial statements underpinning the accounting of derivatives transactions.

Documents (1) for ISDA responds to IASB consultation on the Conceptual Framework

Global Trading in INR Derivatives

Global trading in derivatives involving the Indian rupee (INR) has expanded significantly over the past decade, reflecting the currency’s growing role in international hedging and trading activity. According to the Bank for International Settlements (BIS) Triennial Central Bank Survey, the...