On October 7, 2019, ISDA’s responded to the Financial Accounting Standards Board’s (FASB) exposure draft file reference number 2019-770 on reference rate reform (Topic 848). ISDA members support the FASB’s proposals in the exposure draft to provide optional expedients and exceptions to applying US GAAP to derivatives and hedging relationships and other transactions and contracts that will be affected by reference rate reform. ISDA is in favor of the exposure draft’s targeted improvements, but, at the same time, is requesting additional clarification to avoid unintended consequences.
Documents (1) for ISDA Response to FASB’s Exposure Draft on Reference Rate Reform
Latest
Efficiency is Vital to Delivering Resilience
With less than three months to go until implementation of US Treasury clearing begins at the end of this year, it’s critical that the mandate is safely implemented without compromising market efficiency. This represents a huge change in market structure,...
ISDA In Review – September 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in September 2026.
ISDA Digital Assets Forum Opening Remarks
ISDA Digital Assets Forum Washington, DC October 6, 2026 Opening Remarks Scott O’Malia, CEO, ISDA Good morning, and a very warm welcome to the ISDA Digital Assets Forum. Thanks for joining us today, and a special thank you to...
Assessing Tokenized MMFs as Eligible Collateral
Distributed ledger technology and digital assets have matured from their early stages to solutions capable of addressing longstanding inefficiencies in collateral management. Tokenized money market funds (TMMFs) represent a particularly promising area for the application of this technology, combining the...