ISDA Response on FASB Reference Rate Reform Guidance

On November 13, ISDA responded to the Financial Accounting Standards Board’s (FASB) Reference No. 2020-900 Reference Rate Reform (Topic 848) public consultation. ISDA’s members support the FASB’s proposals to address the accounting implications of the discounting transition for derivatives contracts that do not reference a rate that is expected to be discontinued. In the response, ISDA’s members include additional feedback and proposed refinements for the FASB’s consideration.

Documents (1) for ISDA Response on FASB Reference Rate Reform Guidance

Response on Commodity Derivatives Markets

On April 22, ISDA and FIA submitted a joint response to the European Commission’s (EC) consultation on the functioning of commodity derivatives markets and certain aspects relating to spot energy markets. In addition to questions on position management, reporting and...

Episode 50: The Value of Derivatives

A new report from ISDA shows that companies all over the world use derivatives to alleviate uncertainty, transfer risk and enhance profitability. ISDA discusses the findings with Boston Consulting Group’s Roy Choudhury. Please view this page via Chrome to access...