ISDA responds to IASB consultation on Applying IFRS 9 Financial Instruments

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.

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IRD Trading Activity FY 2025 and Q4 2025

This report analyzes interest rate derivatives (IRD) trading activity reported in Europe. The analysis is based on transactions publicly reported by 30 European approved publication arrangements (APAs) and trading venues (TVs). Key highlights for the full year 2025 include: European...

A Financial Markets Revolution

Every financial center has its own unique features, but it was particularly fitting that ISDA’s recent Annual General Meeting (AGM) was held in Boston – not only a global hub for asset management and insurance, but also a city that...