At present, there are no specific International Financial Reporting Standards (IFRS) or US Generally Accepted… Read more Accounting for Carbon Credits
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CCP Rule Book Changes on Settled-to-Market Model/Impact on Hedge Acctg
On January 4, 2017, ISDA’s Accounting Committee issued a confirmation letter to the Staff of... Read more CCP Rule Book Changes on Settled-to-Market Model/Impact on Hedge Acctg
Documents (4) for CCP Rule Book Changes on Settled-to-Market Model/Impact on Hedge Acctg
ISDA responds to the FASB on improvements to hedge accounting rules
On November 4, 2016, ISDA’s Accounting Committee responded to a Financial Accounting Standards Board proposal... Read more ISDA responds to the FASB on improvements to hedge accounting rules
Documents (1) for ISDA responds to the FASB on improvements to hedge accounting rules
ISDA Comment letter supporting delay of implementation date for 871(m)
ISDA comment letter to the United States Department of the Treasury in support of comments... Read more ISDA Comment letter supporting delay of implementation date for 871(m)
Documents (1) for ISDA Comment letter supporting delay of implementation date for 871(m)
ISDA Comment on proposed regulations concerning notional principal contracts with nonperiodic payments
ISDA comment letter to the United States Department of the Treasury regarding the proposed regulations... Read more ISDA Comment on proposed regulations concerning notional principal contracts with nonperiodic payments
Documents (1) for ISDA Comment on proposed regulations concerning notional principal contracts with nonperiodic payments
ISDA responds to IASB consultation on Applying IFRS 9 Financial Instruments
On February 5, ISDA’s Accounting Committee responded to an International Accounting Standards Board (IASB) proposal... Read more ISDA responds to IASB consultation on Applying IFRS 9 Financial Instruments
Documents (1) for ISDA responds to IASB consultation on Applying IFRS 9 Financial Instruments
ISDA response to tentative agenda decision on IAS 32 Financial Instruments
On February 4, ISDA’s Accounting Committee responded to the International Financial Reporting Standards (IFRS) Interpretations... Read more ISDA response to tentative agenda decision on IAS 32 Financial Instruments
Documents (1) for ISDA response to tentative agenda decision on IAS 32 Financial Instruments
ISDA responds to the IASB’s on the ‘Request for Views: 2015 Agenda Consultation’
On December 11, ISDA’s Accounting Committee responded to a public consultation issued by the International... Read more ISDA responds to the IASB’s on the ‘Request for Views: 2015 Agenda Consultation’
Documents (1) for ISDA responds to the IASB’s on the ‘Request for Views: 2015 Agenda Consultation’
ISDA responds to IASB consultation on the Conceptual Framework
On November 25, ISDA’s Accounting Committee responded to a public consultation issued by the International... Read more ISDA responds to IASB consultation on the Conceptual Framework
Documents (1) for ISDA responds to IASB consultation on the Conceptual Framework
ISDA responds to the EFRAG’s consultation on Conceptual Framework
On November 18, ISDA’s Accounting Committee responded to a public consultation issued by the European... Read more ISDA responds to the EFRAG’s consultation on Conceptual Framework
Documents (1) for ISDA responds to the EFRAG’s consultation on Conceptual Framework
ISDA response to the FASB exposure draft on the effect of derivative contract novations
On October 5, ISDA’s Accounting Committee responded to a consultation issued by the Financial Accounting... Read more ISDA response to the FASB exposure draft on the effect of derivative contract novations