On 20 March 2014 ESMA published the European Commission’s (EC) response (dated 26 February 2014) to ESMA’s letter of 14 February 2014 regarding the classification of financial instruments as ...

The Financial Accounting Standards Board and the International Accounting Standards Board said Friday they would work together on seeking to reduce the differences in their classification and ...

The International Accounting Standards Board is proposing to modify its financial instruments standard to deal with assets with environmental, social and governance features, as well as electronic ...

On 20 March 2014 ESMA published the European Commission's (EC) response (dated 26 February 2014) to ESMA's letter of 14 February 2014 regarding the classification of financial instruments as ...

The European Commission has adopted several technical standards of the Markets in Financial Instruments Directive (MiFID II), including RTS 23 (Regulatory Technical Standard), which deals with ...

The International Accounting Standards Board (IASB) on Thursday issued a new financial instruments standard that introduces an expected-loss impairment model. But the standard falls short of the goal ...

FASB issued a new standard Tuesday designed to improve the recognition and measurement of financial instruments through targeted changes to existing GAAP. Public and private companies, not-for-profits ...

Three standards bodies, working collaboratively, have amended the ISO 10962 standard for classification of financial instruments, according to Uwe Meyer, executive director and secretariat of ANNA ...

The exposures of financial actors (classified according to the standard European Systems of Accounts, ESA (ref. 24)) can be decomposed along the main types of financial instruments: equity holdings ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

This article was written by Kate Lee, Global Head of Regulatory Data Solutions and Thomas Labbe, Regulatory Data Product Manager at Bloomberg. Since the introduction of IFRS 9 in January 2018, ...