10020 1 oct ias plus FRC publishes thematic review findings on intangible value drivers and on financial instruments FRC thematic review findings on intangible assets and financial instruments provide enforcement intelligence on common reporting weaknesses; applicable to international preparers managing similar compliance risks. 6

7703 1 sep ias plus IVSC perspectives paper on estimating valuation adjustments for financial instruments IVSC valuation adjustment guidance addresses measurement of financial instruments under IFRS 13—relevant for fair-value accounting and derivative hedging. 7

5693 4 aug esma EBA, EIOPA and ESMA propose amendments to bilateral margin requirements The EU regulators proposed easing margin rules for small derivatives traders, which matters if your firm trades uncleared derivatives but awaits final approval. 5

2458 18 jun sec SEC, CFTC Seek Public Comment to Further Clarify and Harmonize Derivatives Product Definitions US regulators seeking input on derivatives classification rules; relevant for groups with US operations but early-stage consultation with no imminent change. 4

2365 17 jun journal of accountancy FASB seeks comment on hedge accounting guidance US GAAP exposure draft on hedge accounting. Relevant if your group reports under US GAAP; less urgent for IFRS-reporting UAE entities. 4