On September 15, ISDA responded to the International Accounting Standards Board’s consultation on General Presentation and Disclosures – Exposure Draft: ED/2019/7. Although members are supportive of the proposals for reporting derivatives in the operating category, they are concerned it may lead to the creation of another hedge-accounting-type framework alongside the existing hedge accounting requirements, adding to the complexity and cost of financial reporting, which could be more challenging for corporate entities.
Documents (1) for ISDA’s Response to the IASB on General Presentation and Disclosures
Latest
Joint Response on Future of Tokenization
On July 6, ISDA and Global Digital Finance (GDF) submitted a joint response to a call for input on the future of tokenization by the Financial Conduct Authority (FCA) and Bank of England. Tokenization presents a significant opportunity for the...
ISDA In Review – June 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in June 2026.
Updated OTC Derivatives Compliance Calendar
ISDA has updated its global calendar of compliance deadlines and regulatory dates for the over-the-counter (OTC) derivatives space.
Letter on EU Legislative Reform
On July 1, ISDA and 11 other trade associations published a statement on enhancing the EU legislative and supervisory framework to support market competitiveness. The statement highlights a significant opportunity to strengthen the EU’s regulatory and supervisory framework through the...
