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
ISDA Publishes Updated ISDA SIMM Governance
ISDA has published an updated version of the ISDA SIMM® Governance Framework, which sets out the principles under which the ISDA Standard Initial Margin Model® operates and the process through which it will be reviewed and amended on a consistent...
ISDA Response to PRA IMA Consultation
On September 18, ISDA, the Association for Financial Markets in Europe, the Institute of International Finance and UK Finance submitted a joint response to the UK Prudential Regulation Authority consultation on adjustments to the internal model approach (IMA) for the...
Calibration Test – IQ September 2026
Calibrating capital requirements is a highly complex undertaking and getting it wrong can have serious consequences. Too much lenience might lead to banks holding insufficient capital to mitigate their risks. But excess conservatism can put balance sheets under strain, forcing...
US Treasury Repo Clearing Indicators July 2026
The ISDA-Actrix US Treasury Repo Market Clearing Indicators illustrate central clearing adoption in the US Treasury repo market. Sponsored cleared repo volumes are used as a proxy to monitor client participation in central clearing, a key objective of the Securities...
