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 ...

IMGCAP(1)]IAS 39, Financial Instruments: Recognition and Measurement, is arguably the most complex of International Financial Reporting Standards. The standard deals principally with accounting for ...

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 ...

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 ...

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 ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Ryan Eichler holds a B.S.B.A with a ...

MiCA passed in 2022, but aspects of it are still being worked out. Defining a financial instrument is a big outstanding question. The European Securities and Markets Authority (ESMA) released two ...