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 ...

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 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 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 ...

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, ...

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

Japan has taken a major step toward integrating digital assets into mainstream finance after approving a landmark bill that ...

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 ...