ISDA has responded to the International Financial Reporting Standards Interpretations Committee’s tentative agenda decision made at its March 2017 meeting. This was as a result of a request submitted by a stakeholder to clarify whether an entity should recognize an adjustment to amortised cost in profit or loss when a financial liability is modified or exchanged, and that modification or exchange does not result in the derecognition of the financial liability.
Documents (1) for ISDA responds to the IFRIC on IFRS 9 Financial Instruments
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Measured Adjustments - IQ April 2026
Eighteen years on from the global financial crisis of 2008, the rollout of central clearing, margining of non-cleared derivatives trades and higher capital requirements has completely reshaped derivatives trading and risk management. But effective regulation requires regular monitoring to ensure...
ISDA In Review – March 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in March 2026.
Response to EC Call for Evidence on Tax Omnibus
On March 30, ISDA, the International Securities Lending Association and the Association for Financial Markets in Europe responded to the European Commission’s (EC) call for evidence on the tax omnibus. The associations argue that inconsistent interpretation of “beneficial ownership” among...
Managing Risk for Australian Superannuation Funds
Assets managed by the Australian superannuation sector reached A$4.5 trillion in December 2025, equivalent to around 160% of Australia’s GDP. Given its size, the sector has rapidly expanded its global footprint, with the share of offshore investments growing as a...