Response to IASB on Amendments to IFRS 17

On September 25, ISDA responded to the International Accounting Standards Board’s (IASB) ED/2019/4 on amendments to IFRS 17. ISDA’s members are aware of the importance of the IASB’s proposal for the insurance industry, but are keen to highlight that the scope of IFRS 17 as proposed could affect certain IFRS 9 financial instruments, leading to unintended consequences.

Documents (1) for Response to IASB on Amendments to IFRS 17

ISDA & EMTA Publish New FX Definitions

ISDA and EMTA, Inc., the trade association for emerging markets, have jointly published a revised set of standard definitions for foreign exchange (FX) derivatives transactions, which update key market practices and consolidate various FX and FX-related product templates and provisions...

ISDA Position Paper on SFDR Review

On February 27, ISDA and the Association for Financial Markets in Europe (AFME) published a position paper on the European Commission’s (EC) proposed revisions to the Sustainable Finance Disclosure Regulation (SFDR 2.0). The paper welcomes the EC’s proposal as a...