Second leg and ISSB S1: Difference between pages

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''Repurchase agreements''
''Financial reporting - sustainability - International Sustainability Disclosure Standards - International Financial Reporting Standards (IFRS).''


A securities repurchase agreement ('repo') involves a pair of trades with the same counterparty in the same security.
ISSB S1 is an alternative name for IFRS S1, dealing with General Requirements for Disclosure of Sustainability-related Financial Information.


The second trade reverses the initial sale and purchase, but at a later date and different price.


== See also ==
* [[IFRS S1]]
* [[IFRS S2]]
* [[IFRS Sustainability Disclosure Standards]]
* [[IFRS Sustainability Disclosure Taxonomy]]
* [[International Accounting Standards]]  (IAS)
* [[International Accounting Standards Board]]  (IASB)
* [[International Financial Reporting Interpretations Committee]]
* [[International Financial Reporting Standards]]  (IFRS)
* [[International Financial Reporting Standards Foundation]]
* [[International GAAP]]
* [[International Sustainability Standards Board]]  (ISSB)
* [[Sustainability]]


The second leg is the second trade in the repo.
It is also known as the closing, off, far, or reverse leg.
== See also ==
* [[Far leg]]
* [[Opening leg]]
* [[Repo rate]]
* [[Repurchase agreement]]


==External links==
*[https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/#about About IFRS S1 - IFRS]
*[https://www.iasplus.com/en-gb/standards/ifrs-sds/ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information IFRS S1 - IAS Plus]


==Other resource==
[[Category:Accounting,_tax_and_regulation]]
*[http://www.treasurers.org/repos  ACT briefing note: Practical steps to investing in Repos ]


[[Category:Financial_products_and_markets]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 22:36, 4 December 2023

Financial reporting - sustainability - International Sustainability Disclosure Standards - International Financial Reporting Standards (IFRS).

ISSB S1 is an alternative name for IFRS S1, dealing with General Requirements for Disclosure of Sustainability-related Financial Information.


See also


External links