Tag: Financial Accounting Standards Board (FASB)

Documents (1) for ISDA Response to FASB’s Exposure Draft on Reference Rate Reform

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

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

Documents (1) for Netting and Offsetting: Reporting derivatives under US GAAP and IFRS