Accounting – International Swaps and Derivatives Association

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Tag: Accounting

Tax & Accounting | March 25, 2024

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

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Tax & Accounting | March 20, 2024

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

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Tax & Accounting | December 4, 2023

Accounting for Cross-product Netting

In February 2022, ISDA published the 2022 ISDA Securities Financing Transactions Definitions and related documents.... Read more

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Tax & Accounting | October 19, 2023

Accounting for Carbon Credits

At present, there are no specific International Financial Reporting Standards (IFRS) or US Generally Accepted... Read more

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Speeches & testimony | October 26, 2022

ISDA Crypto Forum 2022 Opening Remarks

ISDA Crypto Forum 2022 October 26, 2022 Opening Remarks Scott O’Malia, ISDA Chief Executive Good... Read more

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derivatiViews | September 8, 2021

Developing Standards for ESG

Investments and hedges linked to environmental, social and governance (ESG) factors are growing fast, seen... Read more

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Press Releases | September 7, 2021

ISDA Publishes Papers to Further Develop ESG Standards and Accounting Practices

ISDA has today launched two new whitepapers examining key aspects of the fast-growing market for... Read more

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Webcasts & videos | July 15, 2020

Interest Rate Benchmark Reform: Impact on Accounting under IFRS

ISDA’s director of risk & capital, Antonio Corbi, along with speakers from Ernst & Young,... Read more

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derivatiViews | June 10, 2019

Benchmarks and Accounting

As awareness of benchmark reform has increased, so too has understanding of the various issues.... Read more

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Speeches & testimony | May 9, 2017

Keynote speech by Mr Pedro Duarte Neves, Vice-Governor of the Banco de Portugal, at the Accounting for Derivatives and Financial Instrument meeting organized by ISDA, Lisbon, May 8, 2017

Impacts and Concerns about IFRS9 Implementation Keynote speech by Mr Pedro Duarte Neves, Vice-Governor of... Read more

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