Financial Accounting Standards Board (FASB) – Page 3 – International Swaps and Derivatives Association

To experience the full functionality of the ISDA website, it is necessary to enable Javascript in your browser.
Here are instructions on how to enable JavaScript in your web browser.

Tag: Financial Accounting Standards Board (FASB)

Tax & Accounting November 8, 2016

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

Documents (1) for ISDA responds to the FASB on improvements to hedge accounting rules

isda-hedging-comment-letter-04112016(pdf) will open in a new tab or window

Studies May 23, 2012

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

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

offsetting-under-us-gaap-and-ifrs-may-2012(pdf) will open in a new tab or window

1 2 3

International Swaps and Derivatives Association

derivatiViews

Sep 1, 2026

10 Years of the ISDA SIMM

Press Releases

Aug 4, 2026

ISDA Expands SwapsInfo with US FX Derivatives Data

The Swap

Jul 30, 2026

Episode 59: Reducing Burdens

derivatiViews

Jul 23, 2026

An Important Step Towards Efficient Reporting

derivatiViews

Jul 21, 2026

The ISDA Notices Hub: One Year On

derivatiViews

Jun 18, 2026

Eyeing the Basel III Finish Line

Wed, Sep 30, 2026

Thu, Sep 10, 2026

Tue, Oct 6, 2026

Tag: Financial Accounting Standards Board (FASB)

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

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