ISDA has responded to the International Accounting Standards Board’s IFRS 13 Post-implementation Review public consultation. Although our members are pleased with the principle-based approach used on the IFRS 13 standard to report fair value and the flexibility that it provides, our members are concerned with: (i) the costs associated with preparing the level 3 reconciliations; (ii) request to reconsider the use of P*Q for level 1 instruments, which assumes that the price that may be achieved for selling one share can also be achieved to sell a large holding; and (iii) recommends that any changes in this area should be coordinated with the Financial Accounting Standards Board.
Documents (1) for ISDA Responds to IFRS 13 Post-implementation Review
Latest
Paper on Proposal 6 on Margin Transparency
On November 16, ISDA published a document that looked at proposal 6 in the final Basel Committee on Banking Supervision (BCBS), Committee on Payments and Market Infrastructures (CPMI) and International Organization of Securities Commissions (IOSCO) report on margin transparency. Proposal...
Tender Issued for DC Administrator Role
ISDA and the Credit Derivatives Governance Committee have issued an invitation to tender for an independent regulated entity to serve as the administrator for the Credit Derivatives Determinations Committees (DCs), which includes assuming the role of DC secretary. The DC...
ISDA SIMM: The Standard for IM Calculations
The ISDA Standard Initial Margin Model (ISDA SIMM) plays an important role in ensuring margin calculations are consistent, transparent and aligned with global best practices and regulatory requirements. Since its launch in 2016, the model has been rigorously tested, regularly...
ISDA In Review – October 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in October 2025.