On October 11, ISDA responded to the Financial Accounting Standards Board’s (FASB) proposals on debt-debt with conversion and other options (subtopic 470-20) and derivatives and hedging – contracts in entity’s own equity (subtopic 815-40). ISDA supports the FASB’s efforts to simplify the US GAAP principles applicable to certain financial instruments with characteristics of liabilities and equity, including convertible instruments, as well as the applicability of the derivatives scope exception for contracts indexed to an entity’s own equity. ISDA believes the FASB’s proposal will reduce complexity for preparers and improve the usefulness of the information provided in the financial statement for decision-makers and other users.
Documents (1) for ISDA Response to FASB Exposure Drafts
Latest
ISDA Extends Saudi Arabia Netting Opinions
ISDA has extended its netting opinions for Saudi Arabia to cover regulations published by the Capital Market Authority (CMA) earlier this year that recognize the enforceability of close-out netting. The CMA regulations were published in July, and follow similar rules...
ISDA Publishes ISDA SIMM® Methodology, Version 2.8+2506
ISDA has published the ISDA SIMM® Methodology, version 2.8+2506, which is effective from December 6, 2025. This version of the SIMM includes updates based on the calibration of the main delta risk weights and other parameters using data up to...
Updated OTC Derivatives Compliance Calendar
ISDA has updated its global calendar of compliance deadlines and regulatory dates for the over-the-counter (OTC) derivatives space.
Why We Must Seize the Moment to Fix Reporting
From the retirement of LIBOR to the rollout of margin requirements for non-cleared derivatives, we’ve seen over the past decade how some of the thorniest challenges have been overcome through close collaboration between the industry and the public sector. We...