ISDA responds to the FASB on improvements to hedge accounting rules

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.

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ISDA Response to EC on Environmental Legislation

On September 10, ISDA, the Association for Financial Markets in Europe (AFME) and the European Fund and Asset Management Association (EFAMA) submitted a joint response to the European Commission’s (EC) call for evidence on reducing the administrative burden in environmental...

Credit Derivatives Trading Activity Q2 2025

This report analyzes credit derivatives trading activity reported in Europe. The analysis shows European credit derivatives transactions based on the location of reporting venues (EU versus UK) and product type. The report also compares European-reported credit derivatives trading activity to...

Recognition of Cross-product Netting is Critical

US regulators are in the process of making important changes to the regulatory capital framework by proposing modifications to the enhanced supplementary leverage ratio, which should help stop it from acting as a non-risk-sensitive constraint on bank capacity – a...