On April 30, ISDA’s Accounting Committee responded to the Financial Accounting Standards Board’s (FASB) exposure draft on Disclosures about Hybrid Financial Instruments with Bifurcated Embedded Derivatives (Derivatives and Hedging – Topic 815). The FASB proposed requiring an entity to disclose information that would link an embedded derivative that is bifurcated from a hybrid financial instrument to its host contract.
Documents (1) for ISDA response to the to the FASB’s exposure draft on hybrid financial instruments
Latest
2026 ISDA Canada Conference Opening Remarks
2026 ISDA Canada Conference Toronto, September 24, 2026 Opening Remarks Katherine Tew Darras ISDA General Counsel Good morning and welcome to the 2026 ISDA Canada Conference. Thank you for joining us today and thanks to our sponsor, Osler, Hoskin...
Transition to Mandatory Central Clearing
US Treasury securities sit at the heart of global financial markets and serve as one of the primary forms of high-quality collateral across derivatives and securities financing markets. The transition to mandatory central clearing of US Treasuries therefore has implications...
ISDA Publishes Updated ISDA SIMM Governance
ISDA has published an updated version of the ISDA SIMM® Governance Framework, which sets out the principles under which the ISDA Standard Initial Margin Model® operates and the process through which it will be reviewed and amended on a consistent...
ISDA Response to PRA IMA Consultation
On September 18, ISDA, the Association for Financial Markets in Europe, the Institute of International Finance and UK Finance submitted a joint response to the UK Prudential Regulation Authority consultation on adjustments to the internal model approach (IMA) for the...