On December 18, ISDA responded to the Financial Accounting Standards Board (FASB) to support its objectives to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity classified forwards and options (including warrants) that remain equity classified after modification or exchange. Additionally, ISDA proposed some refinements for the FASB’s consideration.
Click on the PDF below to read the letter.
Documents (1) for ISDA Response to the FASB on Equity
Latest
Addressing Termination Troubles
When Enron announced a shock $618 million loss on October 16, 2001, it took a further 47 days until it filed for bankruptcy. For Bear Stearns, it took 266 days between its bailout of a structured credit fund run by...
ISDA In Review – November 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in November 2025.
Trading Book Capital: Mark Gheerbrant Remarks
Trading Book Capital: Basel III Implementation and Latest Industry Trends London, December 2, 2025 Introduction and Welcoming Remarks Mark Gheerbrant Global Head of Risk and Capital, ISDA Good afternoon, and welcome to ISDA’s annual Trading Book Capital event –...
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.