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