Letter from the IASB’s Chairman, Mr Hoogervorst, addressing ISDA’s concerns from a letter dated June 29 over the potential removal of the AFS filter to determine regulatory capital and how that removal might interact with the potential future accounting for investments classified as FV through OCI under US GAAP and IFRS
Documents (1) for Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP
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ISDA In Review – September 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in September 2026.
ISDA Digital Assets Forum Opening Remarks
ISDA Digital Assets Forum Washington, DC October 6, 2026 Opening Remarks Scott O’Malia, CEO, ISDA Good morning, and a very warm welcome to the ISDA Digital Assets Forum. Thanks for joining us today, and a special thank you to...
Assessing Tokenized MMFs as Eligible Collateral
Distributed ledger technology and digital assets have matured from their early stages to solutions capable of addressing longstanding inefficiencies in collateral management. Tokenized money market funds (TMMFs) represent a particularly promising area for the application of this technology, combining the...
Response to EC on Carbon Accounting
On October 5, ISDA responded to the Joint Research Centre (JRC) of the European Commission (EC) survey, drawing on input from five member firms across the banking, exchange and market-data sectors. The response highlighted broad support for internationally recognized carbon...