On November 4, 2016, ISDA’s Accounting Committee responded to a Financial Accounting Standards Board proposal on Derivatives and Hedging (Topic 815), which proposes certain modifications to the hedge accounting rules. In the letter, ISDA stressed that the primary focus of these efforts is to make hedge accounting more consistent with risk management practices and less complicated for practitioners to apply in certain areas.
Documents (1) for ISDA responds to the FASB on improvements to hedge accounting rules
Latest
Get Ready for the ISDA Notices Hub
No one wants to have to terminate a derivatives trading relationship – that usually means a counterparty has failed to make a payment or has become insolvent. At an already stressful time, the last thing anyone needs is to experience...
ISDA Publishes Paper on SFDR Review
On June 23, ISDA and the Association for Financial Markets in Europe (AFME) published a position paper on the review of the Sustainable Finance Disclosure Regulation (SFDR). The paper acknowledges that the SFDR needs to be revised in line with...
Developments in IRD Markets in China and Hong Kong
ISDA has published a new research paper that analyzes interest rate derivatives (IRD) trading activity reported in mainland China and Hong Kong. Key highlights from the report include: Mainland China’s renminbi (RMB)-denominated IRD market has expanded significantly since 2022, with...
ISDA Treasury Forum: Scott O’Malia Opening Remarks
ISDA Treasury Forum New York, June 24, 2025 Opening Remarks Scott O’Malia ISDA Chief Executive Officer Good morning, and welcome to the ISDA Treasury Forum. Thank you to CME Group, our founding sponsor, for partnering with us again on...