On September 22, 2021, ISDA submitted a letter to the Financial Accounting Standards Board (FASB) in response to its agenda consultation. ISDA’s members welcome the opportunity to assist the FASB in deciding where to focus its standard-setting efforts and believe there are a number of pervasive issues that have arisen in recent years due to changes in the market that were not originally contemplated when developing US Generally Accepted Accounting Principles. ISDA has also submitted several agenda requests in recent years, which are referenced in the responses to the questions and included as appendices to this letter.

Documents (1) for ISDA Submits Letter to FASB on Future Agenda