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
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Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
This paper considers the growing trend of market participants entering into transactions linked to environmental,... Read more Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
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ISDA Submits Letter on Amendments to IFRS Foundation Constitution
On July 5, ISDA submitted a letter to the IFRS Foundation in response to its... Read more ISDA Submits Letter on Amendments to IFRS Foundation Constitution
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ISDA Submits Letter to FASB on Proposed Accounting Standards Update
On July 2, ISDA submitted a letter to the Financial Accounting Standards Board (FASB) in... Read more ISDA Submits Letter to FASB on Proposed Accounting Standards Update
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ISDA Submits Letter to FASB on Scope of Fair Value Option
On June 8, ISDA submitted a letter requesting that the Financial Accounting Standards Board (FASB)... Read more ISDA Submits Letter to FASB on Scope of Fair Value Option
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ISDA Asks FASB to Consider Crypto Assets Accounting
On June 7, ISDA submitted a letter to the Financial Accounting Standards Board (FASB), asking... Read more ISDA Asks FASB to Consider Crypto Assets Accounting
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ISDA Response to the FASB on Equity
On December 18, ISDA responded to the Financial Accounting Standards Board (FASB) to support its... Read more ISDA Response to the FASB on Equity
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ISDA’s Response on Sustainability Reporting
On December 17, ISDA responded to the International Financial Reporting Standards (IFRS) Foundation on its... Read more ISDA’s Response on Sustainability Reporting
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ISDA Response on FASB Reference Rate Reform Guidance
On November 13, ISDA responded to the Financial Accounting Standards Board’s (FASB) Reference No. 2020-900... Read more ISDA Response on FASB Reference Rate Reform Guidance
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ISDA’s Response to the IASB on General Presentation and Disclosures
On September 15, ISDA responded to the International Accounting Standards Board’s consultation on General Presentation... Read more ISDA’s Response to the IASB on General Presentation and Disclosures
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ISDA Responds to EFRAG on Benchmark Reform
On September 4, ISDA responded to the European Financial Reporting Advisory Group’s (EFRAG) invitation to... Read more ISDA Responds to EFRAG on Benchmark Reform