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
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ISDA & EMTA Market Practice 45
ISDA & EMTA jointly published the attached updated market practice regarding the determination of barrier events for Brazilian Real non-deliverable continuously monitored barrier option transactions.
Episode 54: A Modernization Agenda
ISDA’s chair Amy Hong sets out priorities for the association in 2026 and the important role that technologies like tokenization and artificial intelligence will play in modernizing derivatives markets. Please view this page via Chrome to access the recording.