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 ...

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) ...

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 ...

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 ...

The IASB issued its own financial instruments standard, IFRS 9, in 2014. The "recognition and measurement" standard was formerly referred to as "classification and measurement" but was changed to ...

Following a Private Company Council recommendation, FASB issued a new standard Thursday that simplifies the accounting for certain financial instruments with down round features. Down round features ...