ISDA’s Accounting Committee has responded to the International Accounting Standards Board’s discussion paper, Financial Instruments with Characteristics of Equity DP/2018/1. ISDA’s members accept that IAS 32 Financial Instruments: Disclosure and Presentation includes a number of accounting requirements that can be improved. However, we don’t believe the standard is ‘broken’ and in need of a totally new model with untested principles that may have unintended consequences. Therefore, our members believe there are parts of the analysis carried out in the discussion paper that could be used to improve IAS 32 and resolve some of the long-standing issues, rather than require entirely new and untested accounting rules.
Documents (1) for ISDA Responds to Paper on Financial Instruments with Characteristics of Equity
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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.