On June 6, 2022, ISDA submitted a comment letter to the Financial Accounting Standards Board (FASB) in response to its exposure draft (ED). In the letter, ISDA’s members highlighted their support of the proposals to defer the sunset date of topic 848 and clarify the definition of SOFR. ISDA’s members believe the ED achieves the FASB’s objective of easing the burden associated with accounting and disclosing during the transition to interbank offered rates, and identified several areas where the ED’s proposals could be further enhanced.
Documents (1) for ISDA Responds to FASB on Exposure Draft
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ISDA In Review – December 2025
A compendium of links to new documents, research papers, press releases and comment letters published by ISDA in December 2025.
Response to EC on Market Risk Prudential Framework
On January 6, ISDA, the Association for Financial Markets in Europe (AFME) and the Institute of International Finance (IIF) submitted a joint response to the European Commission’s (EC) targeted consultation on the application of the market risk prudential framework. ISDA,...
Updated OTC Derivatives Compliance Calendar
ISDA has updated its global calendar of compliance deadlines and regulatory dates for the over-the-counter (OTC) derivatives space.
Response on CCP Participation Requirements
On December 24, ISDA responded to a consultation from the European Securities and Markets Authority (ESMA) on central counterparty (CCP) participation requirements. Participation requirements for CCPs are vital for safe and efficient clearing markets, and ISDA broadly supports ESMA’s consultation...