ISDA Response to FASB Exposure Drafts

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

ISDA Presents Lock-Up Agreement Proposal

ISDA is pleased to present the proposed Lock-Up Agreements and CDS – Proposed Auction Solution. “Lock-Up Agreements” are market-wide arrangements, broadly standardized and predominantly integrated with court sanctioned restructuring or bankruptcy processes. Numerous end users will sign material Lock-Up Agreements...

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...