On November 28, as a result of the interaction between IAS 39 and the new European legislation concerning EMIR, ISDA wrote to the IASB to express concerns over the ‘novation of derivatives’ to a Clearing House under the EMIR legislation (which is expected to become effective by the middle of 2013) and also its impact on hedge accounting.
Documents (1) for ISDA response to IASB re. Novation of Derivatives under EMIR legislation
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