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
SwapsInfo H1 2026 & Q2 2026 Review
Trading activity in interest rate derivatives (IRD) and credit derivatives increased in the first half of 2026 compared with the same period in 2025. Growth in IRD was driven by overnight index swaps (OIS), while higher index credit derivatives activity...
ISDA In Review – July 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in July 2026.
ISDA Expands SwapsInfo with US FX Derivatives Data
ISDA has expanded its SwapsInfo website to include data on US-reported foreign exchange (FX) derivatives, further increasing transparency in the over-the-counter (OTC) derivatives market. The new FX section provides insights into trading activity in FX forwards, swaps and options. Users...
Updated OTC Derivatives Compliance Calendar
ISDA has updated its global calendar of compliance deadlines and regulatory dates for the over-the-counter (OTC) derivatives space.