Tag: Accounting
ISDA Crypto Forum 2022 Opening Remarks
ISDA Crypto Forum 2022 October 26, 2022 Opening Remarks Scott O’Malia, ISDA Chief Executive Good... Read more ISDA Crypto Forum 2022 Opening Remarks
Documents (1) for ISDA Crypto Forum 2022 Opening Remarks
Developing Standards for ESG
Investments and hedges linked to environmental, social and governance (ESG) factors are growing fast, seen... Read more Developing Standards for ESG
Documents (0) for Developing Standards for ESG
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 ISDA Publishes Papers to Further Develop ESG Standards and Accounting Practices
Documents (1) for ISDA Publishes Papers to Further Develop ESG Standards and Accounting Practices
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 Interest Rate Benchmark Reform: Impact on Accounting under IFRS
Documents (1) for Interest Rate Benchmark Reform: Impact on Accounting under IFRS
Benchmarks and Accounting
As awareness of benchmark reform has increased, so too has understanding of the various issues.... Read more Benchmarks and Accounting
Documents (0) for Benchmarks and Accounting
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 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
Documents (1) for 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
Consideration of Accounting Analysis for CCP Recovery and Continuity Tools
This paper examines some factors that central counterparties (CCPs) should consider in structuring partial tear-up... Read more Consideration of Accounting Analysis for CCP Recovery and Continuity Tools
Documents (1) for Consideration of Accounting Analysis for CCP Recovery and Continuity Tools
Investment securities – interlink between accounting and regulations — AFS and OCI treatment under Basel III – removal of prudential filters and interaction with accounting rules under US GAAP and IFRS
ISDA letter to global regulators (including Basel, Fed, IASB, FASB, OCC, European Commission) expressing ISDA’s... Read more Investment securities - interlink between accounting and regulations -- AFS and OCI treatment under Basel III – removal of prudential filters and interaction with accounting rules under US GAAP and IFRS
Documents (1) for Investment securities – interlink between accounting and regulations — AFS and OCI treatment under Basel III – removal of prudential filters and interaction with accounting rules under US GAAP and IFRS
Netting and Offsetting: Reporting derivatives under US GAAP and IFRS
Historically, the Europe-based International Accounting Standards Board (IASB) has permitted significantly less balance sheet offsetting... Read more Netting and Offsetting: Reporting derivatives under US GAAP and IFRS