On March 18, ISDA submitted a response to the Financial Accounting Standards Board’s (FASB) exposure draft (ED) on File Reference No. 2023-ED600, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments.
ISDA appreciates the FASB’s consideration of this topic, including the reporting guidelines and clarifications. ISDA supports the FASB’s proposals in the ED and believes it achieves the objective of improving the application and relevance of the induced conversion guidance to cash convertible debt instruments.
Documents (1) for ISDA Responds to FASB on Induced Conversion of Convertible Debt
Latest
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.
ISDA Feedback on Identifying Reference Data
On July 20, ISDA submitted feedback to the European Securities and Markets Authority (ESMA) on draft Level 3 guidance on several technical issues caused by the interaction of the recently adopted regulatory technical standard on derivatives transparency (RTS 2) and...