On January 12, 2022, ISDA submitted a response to the International Accounting Standards Board on the exposure draft related to International Financial Reporting Standard 13. ISDA’s members welcome the opportunity to review and improve the effectiveness of disclosures and reduce the burden on preparers. However, ISDA’s members do not believe that replacing the prescriptive disclosure requirements with overall disclosure objectives will lead to more decision-useful information. ISDA believes that the proposal could lead to practical challenges and a lack of comparability between entities and periods.
Documents (1) for ISDA Responds to IFRS on Exposure Draft Disclosure Requirements
Latest
From Milestone to Modernization
We’re coming to the end of an exceptionally busy year at ISDA, in which we celebrated our 40th anniversary and doubled down on our enduring commitment to safe and efficient derivatives markets. Reflecting on ISDA’s achievements since 1985, it’s clear...
Response on ASIC Derivative Transaction Rules
On December 3, ISDA submitted a response to the Australian Securities and Investments Commission (ASIC) consultation on the remake of the ASIC Derivative Transaction Rules (Clearing) 2015, which are due to sunset on April 1, 2026. ASIC proposed to remake...
IRD Trading Activity Q3 2025
This report analyzes interest rate derivatives (IRD) trading activity reported in Europe. The analysis is based on transactions publicly reported by 30 European approved publication arrangements (APAs) and trading venues (TVs). Key highlights for the third quarter of 2025 include:...
Ardagh Credit Event Processing and Trading
The Credit Derivatives Determinations Committee announced on December 15 that a restructuring credit event has occurred with respect to Ardagh. An ISDA Credit Market Infrastructure Group call was held on December 15 to discuss the processing of this event. The...