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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