ISDA Accounting Meeting

Accounting and Reporting: Including updates on Digital assets, ESG and RFRs

Tuesday, May 10 to Friday, August 5, 2022
Hotel Riu Plaza España
Madrid

Member US$0.00

Non-Member US$0.00

Register for ISDA Accounting Meeting

This event will update derivatives market participants on new issues affecting accounting. Panelists will discuss the accounting treatment of crypto assets and environmental, social and governance (ESG) related transactions, as well as provide updates on the impact of the transition to risk-free rates and changes to hedge accounting rules under US generally accepted accounting principles (US GAAP) and International Financial Reporting Standards (IFRS).

 

This is a pre-recorded In-Person Conference

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Recording available until August 5, 2022

 

This is an ISDA Virtual Conference:

  • This is a recording of the ISDA Accounting Meeting in-person conference which took place in Madrid on May 10, 2022
  • Registrants will have access to the recording until 5:00 PM EDT on August 5, 2022
  • After submitting your registration you will receive a confirmation email with a link to view the documents and recording

 

Educational Credits

2 CPD Credit Hours Available (England and Wales)

2.5 CPE Credit Hours Available

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Tuesday, May 10, 2022

Print Agenda ISDA Accounting Meeting for

10:00 AM Registration and Coffee

10:30 AM Introduction and Welcoming Remarks Antonio Corbi

Antonio Corbi, Senior Director, Risk and Capital, ISDA

10:35 AM Accounting for Digital Assets Including Cryptocurrencies Tony Clifford, Jeannine Hyman, Hee Lee

  • Industry landscape
    • Market participants
    • Accounting considerations of native digital assets versus asset-referencing digital assets
  • Holder’s accounting for digital assets on the balance sheet
    • Cost basis and impairment
  • Accounting considerations for digital asset lending and borrowing under US GAAP and IFRS
  • Payments in digital assets and impact on revenue recognition under US GAAP and IFRS
Tony Clifford, Partner, EY
Jeannine Hyman, CPA, Managing Director, Citi ICG and Treasury Accounting Policy Head, Citigroup
Hee Lee, Partner, EY

11:20 AM ESG-related Transactions and Impact on Derivatives Antonio Corbi, Jeannine Hyman

  • ESG-derivatives and importance for sustainable finance
    • Examples of transactions
    • Considerations for valuation
  • Accounting considerations for ESG-linked debt under US GAAP and IFRS
  • Accounting considerations for ESG-linked derivatives under US GAAP and IFRS
  • Considerations for hedge accounting
Antonio Corbi, Senior Director, Risk and Capital, ISDA
Jeannine Hyman, CPA, Managing Director, Citi ICG and Treasury Accounting Policy Head, Citigroup

11:45 AM Coffee Break

12:00 PM Updates on Hedge Accounting, Dynamic Risk Management and Geopolitical Impact on Accounting Tony Clifford, Jeannine Hyman, Kern Roberts

  • Update on hedge accounting under US GAAP
    • Fair value hedging – portfolio layer method
    • Other hedging topics
  • Update on hedge accounting under IFRS
    • Dynamic risk management
  • Geopolitical impact on financial reporting
    • Impact on fair value of market closures, sanctions and other restrictions
    • Hedge accounting including risk of ineffectiveness
Tony Clifford, Partner, EY
Jeannine Hyman, CPA, Managing Director, Citi ICG and Treasury Accounting Policy Head, Citigroup
Kern Roberts, Director - Hedge Accounting, Chatham Financial

12:40 PM Update on Transition to RFRs David Bradbery, Jeannine Hyman, Kern Roberts

  • Market update transition to RFRs
  • Application of US GAAP and IFRS relief guidance and recent hot topics
David Bradbery, Technical Director, Ernst & Young LLP
Jeannine Hyman, CPA, Managing Director, Citi ICG and Treasury Accounting Policy Head, Citigroup
Kern Roberts, Director - Hedge Accounting, Chatham Financial

1:00 PM Conference Concludes

Agenda is subject to change.

Register Now for ISDA Accounting Meeting
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Hotel Riu Plaza España, C/ Gran Vía, 84, 28013 Madrid, Spain tel: +34 919 19 33 93

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David Bradbery

Technical Director

Ernst & Young LLP

EY

Tony Clifford

Partner

EY

EY

Antonio Corbi

Senior Director, Risk and Capital

ISDA

ISDA_Conferences

Jeannine Hyman

CPA, Managing Director, Citi ICG and Treasury Accounting Policy Head

Citigroup

Citi

Hee Lee

Partner

EY

EY_US

Kern Roberts

Director - Hedge Accounting

Chatham Financial

ChathamFin

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Member US$0.00

Non-Member US$0.00

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Intermediate

Some knowledge of derivatives is assumed. No advance preparation is required.

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ISDA is an accredited provider of continuing education credits by the following organizations:

  • CLE

    ISDA has been certified by the New York State Continuing Legal Education Board as an Accredited Provider of continuing legal education in the state of New York.

  • CPE Sponsory

    ISDA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors: 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. www.nasba.org

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For general questions, including exhibition/sponsorship opportunities, conference topics or location suggestions contact us: conferences@isda.org | +1 212-901-6000