ISDA Letter to FASB on Agenda Consultation

On June 30, ISDA submitted a comment letter to the Financial Accounting Standards Board (FASB) in response to the proposal File Reference No. 2025-ITC100, Agenda Consultation. In the letter, ISDA believes the highest priority should be given to expanding the hedge accounting model to address its limitations in aligning accounting outcomes with actual economic exposures and actual entities’ risk management practices. ISDA also highlights that expanding the hedge accounting model through a dedicated broad scope project or projects should be among the FASB’s highest priorities. The objective of hedging is for an entity to minimize the potential impacts of economic risks. In the letter ISDA’s members explore different approaches to align hedge accounting with real-world risk management activities and addressing these challenges would meaningfully enhance the relevance and decision-usefulness of financial reporting for financial statement users.

Documents (1) for ISDA Letter to FASB on Agenda Consultation

US Treasury Repo Clearing Indicators May 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, the key objective of the Securities...

Eyeing the Basel III Finish Line

An effective regulatory capital framework relies on multiple ingredients, from appropriate drafting to rigorous testing and consultation. Even minor calibration distortions can inflate capital requirements, which could negatively affect the capacity of banks to support deep and liquid markets, with...