On September 15, ISDA responded to the International Accounting Standards Board’s consultation on General Presentation and Disclosures – Exposure Draft: ED/2019/7. Although members are supportive of the proposals for reporting derivatives in the operating category, they are concerned it may lead to the creation of another hedge-accounting-type framework alongside the existing hedge accounting requirements, adding to the complexity and cost of financial reporting, which could be more challenging for corporate entities.
Documents (1) for ISDA’s Response to the IASB on General Presentation and Disclosures
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ISDA In Review – June 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in June 2025.
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...
Request to Extend Relief on No-Action Letter 22-18
On July 3, ISDA requested to extend the relief under the Commodity Futures Trading Commission's (CFTC) no-action letter No. 22-18. ISDA requests that the relief is extended until further action by the CFTC resolves the overlapping and contradictory reporting obligations...