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
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ISDA In Review – June 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in June 2025.
ISDA Presents Lock-Up Agreement Proposal
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Key Trends in OTC Derivatives Market H2 2024
The latest data from the Bank for International Settlements (BIS) over-the-counter (OTC) derivatives statistics shows a modest increase in notional outstanding during the second half of 2024 compared to the same period in 2023. Notional outstanding for interest rate, foreign...
Request to Extend Relief on No-Action Letter 22-18
On July 3, ISDA requested to extend the relief under the Commodity Futures Trading Commission's (CFTC) no-action letter No. 22-18. ISDA requests that the relief is extended until further action by the CFTC resolves the overlapping and contradictory reporting obligations...