ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements

On January 24, 2022, ISDA submitted a response to the International Accounting Standards Board on the elements of the post-implementation review of IFRS 9, which relate to derivatives. ISDA’s members raised a number of issues related to the IFRS 9 classification and measurement model, particularly around environmental, social and governance issues and contractually-linked instruments.

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Documents (1) for ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements

SwapsInfo H1 2025 and Q2 2025

Interest rate derivatives (IRD) trading activity increased in the first half of 2025, driven by continued interest rate volatility, evolving central bank policy expectations and persistent macroeconomic uncertainty. Trading in index credit derivatives also rose, as market participants responded to...

ISDA Response to IFSCA Consultation

On August 5, ISDA responded to the International Financial Services Centres Authority’s (IFSCA) consultation on reporting and clearing of over-the-counter (OTC) derivatives contracts booked in International Financial Services Centres (IFSC). In the response, ISDA provided the following recommendations: Not mandating...