On June 7, ISDA submitted a letter to the Financial Accounting Standards Board (FASB), asking it to consider adding crypto assets to its agenda. Members are concerned that crypto assets are currently accounted for as indefinite-lived intangible assets under topic 350. This practice is an issue for many entities that treat crypto assets as a means for investment and active trading. This accounting practice does not appropriately reflect the economics of the assets in the financial statements.
Documents (1) for ISDA Asks FASB to Consider Crypto Assets Accounting
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.
