On July 2, ISDA submitted a letter to the Financial Accounting Standards Board (FASB) in response to its proposed Accounting Standards Update (ASU), Derivatives and Hedging (Topic 815) Fair Value Hedging – Portfolio Layer Method. ISDA supports the FASB’s efforts to clarify and improve US generally accepted accounting principles applicable to the hedging of a closed portfolio of prepayable financial assets. ISDA broadly believes the proposed guidance will reduce the complexity and clarify accounting and disclosures when hedging interest rate risk for portfolios of prepayable financial assets.
Documents (1) for ISDA Submits Letter to FASB on Proposed Accounting Standards Update
Latest
Trading Book Capital: Scott O'Malia Remarks
Trading Book Capital: Capital Conundrum, Navigating Basel III Endgame February 5, 2026 Welcoming Remarks Scott O’Malia, ISDA Chief Executive Good afternoon, and welcome to ISDA’s Trading Book Capital event – it’s great to be here in New York. We...
ISDA In Review – January 2026
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in January 2026.
ISDA Responds to RBI Unique Transaction Identifier (UTI) Proposals
On November 14, 2025, ISDA submitted comments to a Draft Circular from the Reserve Bank of India (RBI) proposing to mandate the global Unique Transaction Identifier (UTI) for all transactions in OTC markets for Rupee interest rate derivatives, forward contracts in Government...
How and Why Pension Funds Use Derivatives
With over $58 trillion in assets globally, pension fund managers are major participants in financial markets and play a vital role in helping to provide post-retirement incomes for plan employees. Meeting such an important goal requires careful consideration of investment...