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 ...

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 ...

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 ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. The national numbering agencies which comprise the ANNA membership are ...

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 consultation paper aims to clarify the classifications of derivatives and provide a consistent approach for entities operating across the EU. The European Securities and Markets Authority (ESMA) ...

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 ...

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 ...

The Financial Data Transparency Act (FDTA), passed as part of the National Defense Authorization Act for fiscal year 2023, aims to enhance the interoperability of financial regulatory data across nine ...