ISDA Submits Letter to FASB on Future Agenda

On September 22, 2021, ISDA submitted a letter to the Financial Accounting Standards Board (FASB) in response to its agenda consultation. ISDA’s members welcome the opportunity to assist the FASB in deciding where to focus its standard-setting efforts and believe there are a number of pervasive issues that have arisen in recent years due to changes in the market that were not originally contemplated when developing US Generally Accepted Accounting Principles. ISDA has also submitted several agenda requests in recent years, which are referenced in the responses to the questions and included as appendices to this letter.

Documents (1) for ISDA Submits Letter to FASB on Future Agenda

SPS Matrix – SPS Naming Convention

This document sets out the naming convention for how the Settlement Price Sources (“SPSs”), as defined in the ISDA Digital Asset Derivatives Settlement Price Matrix (the “SPS Matrix”), should be named to increase consistency and understandability. ISDA formalized the SPS...

A Global Blueprint for Market Risk Reform

The global financial crisis of 2007-2009 exposed fundamental weaknesses in how banks measured and managed risk, and the repercussions were felt by economies all over the world. In response, policymakers sought to rebuild trust and resilience in the global financial...

SwapsInfo Q3 2025 and Year-to-September 30, 2025

Trading activity in interest rate derivatives (IRD) and credit derivatives increased in the third quarter of 2025 compared with the same period in 2024, reflecting shifting monetary policy expectations and broader market conditions. IRD traded notional rose by more than...