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 ...

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 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 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 ...

In the area of financial regulation, few changes have sparked as much transformative potential as the introduction of the unique product identifier (UPI). Its inauguration into a global set of ...

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 ...

The Financial Accounting Standards Board posted a proposed accounting standards update Monday that would make narrow improvements to its standards on credit losses, hedging, and recognition and ...

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 ...