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
Latest
Steps to a Vibrant Derivatives Market: SOM Remarks
Steps to a Vibrant and Resilient Derivatives Market December 4, 2025 Remarks at the Mediterranean Partnership of Securities Regulators Scott O’Malia ISDA Chief Executive Officer Good afternoon and thank you to the Mediterranean Partnership of Securities Regulators (MPSR) for...
ISDA Response to BoE on Gilt Market Resilience
On November 28, ISDA responded to the Bank of England’s discussion paper on gilt market resilience. ISDA encourages the Bank of England, before introducing any significant policy changes that would affect the functioning of the gilt repo market, to consider...
Addressing Termination Troubles
When Enron announced a shock $618 million loss on October 16, 2001, it took a further 47 days until it filed for bankruptcy. For Bear Stearns, it took 266 days between its bailout of a structured credit fund run by...
ISDA In Review – November 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in November 2025.