On July 7, ISDA submitted a comment letter to the International Accounting Standards Board (IASB) in response to its exposure draft on ‘Amendments to the Classification and Measurement of Financial Instruments, Proposed amendments to IFRS 9 and IFRS 7’.
ISDA members support the IASB’s efforts to address the issues that have been identified in the course of the post-implementation review (PIR) of the IFRS 9 classification and measurement requirements and are grateful for the urgency with which the IASB has sought to address the issues associated with accounting for financial instruments linked to environmental, social and governance and the most common application challenges members face in assessing the contractual cashflow characteristics for non-recourse assets and contractually linked instruments.
Both of these were new topics beyond the scope of the PIR, but ISDA members requested to include them in the review.
Documents (1) for ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
Latest
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.
ISDA Feedback on Identifying Reference Data
On July 20, ISDA submitted feedback to the European Securities and Markets Authority (ESMA) on draft Level 3 guidance on several technical issues caused by the interaction of the recently adopted regulatory technical standard on derivatives transparency (RTS 2) and...
US Basel III Endgame 2026 Update
In March 2026, the Board of Governors of the Federal Reserve System, the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation published a new proposal for capital rules known as the US Basel III, based...
Episode 59: Reducing Burdens
As she nears the end of her term as chair of the European Securities and Markets Authority, Verena Ross joins The Swap to discuss progress in simplifying and reducing the burden of EU financial regulation, including transaction reporting. Please view...