On July 17, ISDA submitted a comment letter to the International Accounting Standards Board (IASB)… Read more ISDA Letter to IASB on Contracts for Renewable Electricity
Filter by Category
ISDA Letter to IASB on Contracts for Renewable Electricity
On July 17, ISDA submitted a comment letter to the International Accounting Standards Board (IASB)... Read more ISDA Letter to IASB on Contracts for Renewable Electricity
Documents (1) for ISDA Letter to IASB on Contracts for Renewable Electricity
Hedge Accounting Under US GAAP
Under US Generally Accepted Accounting Principles, companies across all sectors rely on the hedge accounting... Read more Hedge Accounting Under US GAAP
Documents (1) for Hedge Accounting Under US GAAP
Preparing for the Dynamic Risk Management Accounting Model
The International Accounting Standards Board (IASB) has a project underway to develop a new model... Read more Preparing for the Dynamic Risk Management Accounting Model
Documents (1) for Preparing for the Dynamic Risk Management Accounting Model
Survey: The IASB’s Proposed DRM Model
In March 2024, ISDA carried out a survey of its members to understand their views... Read more Survey: The IASB's Proposed DRM Model
Documents (1) for Survey: The IASB’s Proposed DRM Model
ISDA Response to IASB on Financial Instruments with Equity Characteristics
On March 21, ISDA responded to the International Accounting Standards Board (IASB) on proposals made... Read more ISDA Response to IASB on Financial Instruments with Equity Characteristics
Documents (1) for ISDA Response to IASB on Financial Instruments with Equity Characteristics
ISDA Responds to FASB on Induced Conversion of Convertible Debt
On March 18, ISDA submitted a response to the Financial Accounting Standards Board’s (FASB) exposure... Read more ISDA Responds to FASB on Induced Conversion of Convertible Debt
Documents (1) for ISDA Responds to FASB on Induced Conversion of Convertible Debt
Accounting for Cross-product Netting
In February 2022, ISDA published the 2022 ISDA Securities Financing Transactions Definitions and related documents.... Read more Accounting for Cross-product Netting
Documents (1) for Accounting for Cross-product Netting
Accounting for Carbon Credits
At present, there are no specific International Financial Reporting Standards (IFRS) or US Generally Accepted... Read more Accounting for Carbon Credits
Documents (1) for Accounting for Carbon Credits
ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
On July 7, ISDA submitted a comment letter to the International Accounting Standards Board (IASB) in... Read more ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
Documents (1) for ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
ISDA Responds to FASB on Exposure Draft
On June 6, 2022, ISDA submitted a comment letter to the Financial Accounting Standards Board... Read more ISDA Responds to FASB on Exposure Draft