On February 5, ISDA’s Accounting Committee responded to an International Accounting Standards Board (IASB) proposal to address the different effective dates of application of IFRS 9 ‘Financial Instruments’ and the new insurance contracts standard ‘IFRS 4’. Members agree this is an important issue for insurance companies. Resolving this issue promptly will help ensure IFRS 9 is endorsed as soon as possible and remove any uncertainly on the date of application.
Documents (1) for ISDA responds to IASB consultation on Applying IFRS 9 Financial Instruments
Latest
Episode 55: Tokenization in Derivatives Markets
Tokenization has the potential to bring much-needed efficiency and flexibility to collateral management. Sandy Kaul from Franklin Templeton and the DTCC’s Joseph Spiro talk about the opportunities and the path to broader adoption. Please view this page via Chrome to...
Standard Reference Obligations (SROs) – Webinar on New Selection Process
On February 13, 2026, ISDA and S&P hosted a webinar detailing the new SRO selection process. Access to the webinar can be found here.
Response to BoE on Systemic Stablecoins
On February 10, ISDA responded to the Bank of England’s (BoE) consultation on a proposed regulatory regime for sterling-denominated systemic stablecoins. In the response, ISDA highlights that any regulatory framework should be assessed through the lens of prudent risk management...
SwapsInfo Full Year 2025 and Q4 2025
Trading activity in interest rate derivatives (IRD) and credit derivatives increased in 2025, reflecting shifting monetary policy expectations and broader market conditions. IRD traded notional rose by about 46% year-on-year, led by an increase in overnight index swaps (OIS). Index...