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 on Derivatives and Hedging (Topic 815), which proposes certain modifications to the hedge accounting rules. In the letter, ISDA stressed that the primary focus of these efforts is to make hedge accounting more consistent with risk management practices and less complicated for practitioners to apply in certain areas.

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Assessing Tokenized MMFs as Eligible Collateral

Distributed ledger technology and digital assets have matured from their early stages to solutions capable of addressing longstanding inefficiencies in collateral management. Tokenized money market funds (TMMFs) represent a particularly promising area for the application of this technology, combining the...

Response to EC on Carbon Accounting

On October 5, ISDA responded to the Joint Research Centre (JRC) of the European Commission (EC) survey, drawing on input from five member firms across the banking, exchange and market-data sectors. The response highlighted broad support for internationally recognized carbon...