Accounting for Cross-product Netting
In February 2022, ISDA published the 2022 ISDA Securities Financing Transactions Definitions and related documents.... Read more Accounting for Cross-product Netting
Tag: US GAAP
Accounting for Carbon Credits
At present, there are no specific International Financial Reporting Standards (IFRS) or US Generally Accepted... Read more Accounting for Carbon Credits
Documents (1) for Accounting for Carbon Credits
Accounting for Digital Assets: Key Considerations
This paper explores the accounting implications of recent investment in and use of digital assets,... Read more Accounting for Digital Assets: Key Considerations
Documents (1) for Accounting for Digital Assets: Key Considerations
ISDA Submits Letter to FASB on Future Agenda
On September 22, 2021, ISDA submitted a letter to the Financial Accounting Standards Board (FASB)... Read more ISDA Submits Letter to FASB on Future Agenda
Documents (1) for ISDA Submits Letter to FASB on Future Agenda
Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
This paper considers the growing trend of market participants entering into transactions linked to environmental,... Read more Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
Documents (1) for Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
ISDA Requests Relief from SEC on Accounting
On May 1, ISDA wrote to the US Securities and Exchange Commission to request relief... Read more ISDA Requests Relief from SEC on Accounting