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 ...

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 ...

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 ...

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) ...

Messaging standard ISO 20022 may help improve the system for accurately classifying financial instruments, according to a speaker at the International Securities Association for Institutional Trade ...

Norwalk, Conn. (May 16, 2003) -- In an effort to improve how issuers account for certain financial instruments with characteristics of both liabilities and equity, the FASB has issued a new Standard, ...

FASB’s new model for impairment of financial instruments is clearing hurdles as the board pursues a different path than its international counterpart on expected credit loss. The revised credit ...