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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Moving Regulatory Reporting up a Gear with AI

The aim of derivatives regulatory reporting is to improve transparency so regulators can monitor market activity and identify emerging risks. Although reporting rules and subsequent updates have resulted in improvements, they haven’t achieved fully consistent outcomes, leading to implementation and...